Updates ( 8035 results )
HC: Sets aside ITAT-order on comparables selection; Directs passing a reasoned order
Jul 18, 2025
- In Favour of Assessee
- Citation Number : TS-408-HC-2025(DEL)-TP
- Tax Payer : TPG Software Pvt Ltd
HC: Disposes of assessee’s petition, directs availing remedy before lower authorities
Jul 17, 2025
- In Favour of Revenue
- Citation Number : TS-405-HC-2025(DEL)-TP
- Tax Payer : Idemia Syscom India Pvt Ltd
ITAT: Deletes adjustments qua AMP-expenses, reimbursement; Rules on comparables selection under RPM
Jul 17, 2025
- In Favour of Assessee
- Citation Number : TS-406-ITAT-2025(Mum)-TP
- Tax Payer : Thermo Fisher Scientific India Pvt Ltd
ITAT: Upholds CIT(A)’s order treating Phillips Foods India as tested party & adopting APA-margin
Jul 11, 2025
- In Favour of Assessee
- Citation Number : TS-404-ITAT-2025(CHNY)-TP
- Tax Payer : Phillips Foods India Pvt. Ltd
ITAT: Considers Amway India's case against AMP-adjustment basis earlier AYs, grants stay
Jul 11, 2025
- In Favour of Assessee
- Citation Number : TS-403-ITAT-2025(DEL)-TP
- Tax Payer : Amway India Enterprises Pvt Ltd
ITAT: Holds corporate guarantee as international transaction; Follows Everest Kanto, Redington
Jul 10, 2025
- In Favour of Both, Partially
- Citation Number : TS-400-ITAT-2025(CHNY)-TP
- Tax Payer : Ashok Leyland Ltd
ITAT: No separate adjustment warranted for outstanding receivables while working capital subsumed; Rules on comparables
Jul 10, 2025
- In Favour of Both, Partially
- Citation Number : TS-401-ITAT-2025(DEL)-TP
- Tax Payer : Aristocrat Technologies India Private Limited
ITAT: Directs rate of interest to be applied on ECB loans as prescribed by RBI
Jul 09, 2025
- In Favour of Assessee
- Citation Number : TS-398-ITAT-2025(Bang)-TP
- Tax Payer : Gleason Works (India) Pvt. Ltd
ITAT: Directs examining if assessee considered AMP expenses in determining ALP for distribution segment
Jul 09, 2025
- In Favour of Assessee
- Citation Number : TS-399-ITAT-2025(Bang)-TP
- Tax Payer : HP India Sales Private Ltd
ITAT: Upholds CIT(A)'s deletion of TP-addition qua management fee payment
Jul 09, 2025
- In Favour of Assessee
- Citation Number : TS-397-ITAT-2025(PUN)-TP
- Tax Payer : IAC International Automotive India Private Limited
ITAT: Quashes Sec. 148 notice issued in non-existing company’s name; Notes AO was intimated about amalgamation
Jul 09, 2025
- In Favour of Assessee
- Citation Number : TS-396-ITAT-2025(Kol)-TP
- Tax Payer : KKalpana Industries India Ltd
ITAT: Deletes adjustments qua transfer of electricity and steam; Follows precedents
Jul 08, 2025
- In Favour of Assessee
- Citation Number : TS-394-ITAT-2025(DEL)-TP
- Tax Payer : K R Pulp & Papers Ltd
ITAT: Remits ALP adjustment of interest paid on advance received; Directs DRP to pass speaking order
Jul 08, 2025
- In Favour of Both, Partially
- Citation Number : TS-393-ITAT-2025(PAN)-TP
- Tax Payer : Shree Renuka Sugars Limited
ITAT: Upholds CIT(A)’s exclusion of comparables in SWD segment for failing turnover filter, etc.
Jul 08, 2025
- In Favour of Assessee
- Citation Number : TS-392-ITAT-2025(Mum)-TP
- Tax Payer : Xoriant Solutions P Ltd
ITAT: Rejects Revenue's berry ratio for gemstone/jewelry-manufacturer, follows earlier order
Jul 07, 2025
- In Favour of Assessee
- Citation Number : TS-391-ITAT-2025(JPR)-TP
- Tax Payer : Vaibhav Global Limited
ITAT: Restricts guarantee commission to 0.5% as against TPO's 1.3%, follows Graphite India ruling
Jul 07, 2025
- In Favour of Both, Partially
- Citation Number : TS-390-ITAT-2025(Kol)-TP
- Tax Payer : S K Sarawagi and Company Private Limited
ITAT: Excludes Infosys Limited citing functional dissimilarity, huge brand value in case of captive service provider
Jul 07, 2025
- In Favour of Assessee
- Citation Number : TS-388-ITAT-2025(HYD)-TP
- Tax Payer : SSNC Fin Tech Services India Private Limited
ITAT: Remits TP issue covered under APA, directs TPO to examine agreement between assessee and CBDT
Jul 07, 2025
- In Favour of Both, Partially
- Citation Number : TS-389-ITAT-2025(Kol)-TP
- Tax Payer : DIC Fine Chemicals Pvt Ltd
ITAT: Quashes final assessment order as passed beyond prescribed time limit u/s 144C(13); Follows precedent
Jul 04, 2025
- In Favour of Assessee
- Citation Number : TS-386-ITAT-2025(DEL)-TP
- Tax Payer : Rolls Royce India Pvt Ltd
ITAT: Permits assessee to withdraw TP appeal related appeal in light of BAPA
Jul 04, 2025
- In Favour of None/NA
- Citation Number : TS-384-ITAT-2025(HYD)-TP
- Tax Payer : F5 Networks Innovation Pvt. Ltd