Updates ( 7788 results )
ITAT: Crompton Greaves underwent amalgamation with a subsidiary, upholds exclusion
Apr 07, 2025
- In Favour of Assessee
- Citation Number : TS-141-ITAT-2025(DEL)-TP
- Tax Payer : Delta Power Solution India P Ltd
ITAT: Remits TP-adjustment qua allocation fee, adopts LIBOR+200 points for interest on receivables
Apr 07, 2025
- In Favour of Both, Partially
- Citation Number : TS-143-ITAT-2025(HYD)-TP
- Tax Payer : Kantar GDC India Private Limited
ITAT: Upholds rejection of assessee’s internal TNMM / TP-analysis; Includes/excludes comparables citing turnover, functional similarity
Apr 07, 2025
- In Favour of Both, Partially
- Citation Number : TS-144-ITAT-2025(HYD)-TP
- Tax Payer : Purpletalk India Private Limited
ITAT: Directs TPO to redetermineTP-adjustment qua royalty payment as per Rule 10CA(7)
Apr 07, 2025
- In Favour of Both, Partially
- Citation Number : TS-145-ITAT-2025(DEL)-TP
- Tax Payer : AT&T Global Business Services India P. Ltd.
ITAT: Treats forex fluctuation loss/gain, reversal of leave encashment and gratuity as operating
Apr 04, 2025
- In Favour of Assessee
- Citation Number : TS-138-ITAT-2025(Mum)-TP
- Tax Payer : KGK Creations Private Limited
ITAT: Excludes comparables citing functional-dissimilarity, extraordinary event of amalgamation etc
Apr 04, 2025
- In Favour of Both, Partially
- Citation Number : TS-137-ITAT-2025(PUN)-TP
- Tax Payer : Gallagher Services Center LLP
ITAT: Remits margin computation; Excludes 2 comparables citing functional dissimilarity, failure of RPT filter etc
Apr 04, 2025
- In Favour of Both, Partially
- Citation Number : TS-136-ITAT-2025(DEL)-TP
- Tax Payer : Agilent Technologies (International) P. Ltd
ITAT: Confirms deletion of TP-adjustments qua corporate guarantee and SDT between eligible / non-eligible units
Apr 04, 2025
- In Favour of Assessee
- Citation Number : TS-135-ITAT-2025(Kol)-TP
- Tax Payer : Emami Limited
ITAT: Payment terms dependent on mutual agreement, industry practice; Remits interest on receivables
Apr 04, 2025
- In Favour of Both, Partially
- Citation Number : TS-134-ITAT-2025(DEL)-TP
- Tax Payer : Stryker Global Technology Center Private Limited
ITAT: Includes comparable passing persistent-loss filter, treats 'liabilities no longer required written back' as non-operating
Apr 04, 2025
- In Favour of Both, Partially
- Citation Number : TS-133-ITAT-2025(DEL)-TP
- Tax Payer : GFK Nielsen India Private Limited
ITAT: Rules on TP-adjustments qua commission on guarantee / ECB / marketing of derivative products
Apr 03, 2025
- In Favour of Both, Partially
- Citation Number : TS-130-ITAT-2025(Mum)-TP
- Tax Payer : Credit Agricole Corporate and Investment Bank
ITAT: Directs consideration of revised Form-3CEB to determine AE-existence, interest-disallowance u/s.94B
Apr 03, 2025
- In Favour of Assessee
- Citation Number : TS-131-ITAT-2025(Mum)-TP
- Tax Payer : SP Imperial Star Private Limited
ITAT: Directs AO to give effect to DRP’s directions; Follows precedents
Apr 03, 2025
- In Favour of Assessee
- Citation Number : TS-132-ITAT-2025(CHANDI)-TP
- Tax Payer : Centrient Pharmaceuticals India Pvt Ltd
ITAT: Rejects recharacterization of equity transaction as loan; Deletes TP-adjustment
Apr 02, 2025
- In Favour of Assessee
- Citation Number : TS-125-ITAT-2025(Mum)-TP
- Tax Payer : Welspun Global Brands Ltd
ITAT: Directs AO/TPO to redetermine ALP by applying RPM, not TNMM as MAM
Apr 02, 2025
- In Favour of Assessee
- Citation Number : TS-126-ITAT-2025(DEL)-TP
- Tax Payer : Knauf India Pvt Ltd
ITAT: Includes/Excludes comparables for BPO services, considers forex gains as operating income
Apr 02, 2025
- In Favour of Assessee
- Citation Number : TS-127-ITAT-2025(DEL)-TP
- Tax Payer : Cvent India Pvt Ltd
ITAT: Directs AO to give effect to TPO’s rectification-order rejecting companies failing RPT filter
Apr 02, 2025
- In Favour of Assessee
- Citation Number : TS-124-ITAT-2025(DEL)-TP
- Tax Payer : Inter Continental Hotels Group (India) Pvt Ltd
ITAT: TPO's order in non-existent entity's name, despite assessee's multiple letters, is a nullity
Apr 01, 2025
- In Favour of Assessee
- Citation Number : TS-120-ITAT-2025(PUN)-TP
- Tax Payer : Capgemini Technology Services India Limited
ITAT: Rules on comparables' selection for printing-ink manufacturer, notes various uses of ink
Apr 01, 2025
- In Favour of Both, Partially
- Citation Number : TS-121-ITAT-2025(Kol)-TP
- Tax Payer : DIC India Limited
ITAT: Penalty levied u/s.271AA inapplicable; Assessee offers sufficient explanation for difference in valuation
Apr 01, 2025
- In Favour of Assessee
- Citation Number : TS-122-ITAT-2025(DEL)-TP
- Tax Payer : Sarens Heavy Lift India Pvt. Ltd