Updates ( 7937 results )
ITAT: Deletes TP adjustment made w.r.t processing fees received on guarantee; Follows earlier orders
Jun 02, 2025
- In Favour of Assessee
- Citation Number : TS-295-ITAT-2025(Mum)-TP
- Tax Payer : Australia and New Zealand Banking Group Ltd
ITAT: Rules functional attribute as primary factor while undertaking comparability analysis under RPM
Jun 02, 2025
- In Favour of Assessee
- Citation Number : TS-298-ITAT-2025(Mum)-TP
- Tax Payer : Troy Chemicals India Pvt. Ltd
ITAT: Accepts PLR over LIBOR for benchmarking FCCDs; Follows SB ruling
May 30, 2025
- In Favour of Assessee
- Citation Number : TS-293-ITAT-2025(HYD)-TP
- Tax Payer : Hyderabad Infratech Pvt Ltd
ITAT: Upholds CIT(A)’s orders deleting penalty u/s 271G and 271AA
May 30, 2025
- In Favour of Assessee
- Citation Number : TS-294-ITAT-2025(PUN)-TP
- Tax Payer : ELICA PB Whirlpool Kitchen Appliances Private Limited
ITAT: Rules on AMP-adjustment, interest on loan/receivables, comparables selection etc for confectionery manufacturer
May 30, 2025
- In Favour of Both, Partially
- Citation Number : TS-290-ITAT-2025(DEL)-TP
- Tax Payer : Wrigley India Private Limited
ITAT: Admits additional ground, quashes final assessment order barred by limitation u/s.144C(13)
May 30, 2025
- In Favour of Assessee
- Citation Number : TS-292-ITAT-2025(DEL)-TP
- Tax Payer : L S Cable India Pvt Ltd
ITAT: Rules suo-moto invocation of Rule-10TA by TPO invalid as not exercised by assessee
May 30, 2025
- In Favour of Assessee
- Citation Number : TS-291-ITAT-2025(PUN)-TP
- Tax Payer : Volkswagen Group Technology Solutions India Pvt. Ltd
ITAT: Excludes 10 comparables having different fundamental nature of business and products
May 29, 2025
- In Favour of Assessee
- Citation Number : TS-287-ITAT-2025(DEL)-TP
- Tax Payer : Louis Vuitton India Retail P Ltd
ITAT: Deletes disallowance of foreign travel expenses reimbursed by AE; Follows earlier order
May 29, 2025
- In Favour of Assessee
- Citation Number : TS-288-ITAT-2025(CHANDI)-TP
- Tax Payer : Fidelity Information Services India Pvt. Ltd
ITAT: Allows mark-up on receipt of service following earlier order, restores book-profit computation
May 29, 2025
- In Favour of Both, Partially
- Citation Number : TS-289-ITAT-2025(DEL)-TP
- Tax Payer : Imsofer Manufacturing India Pvt Ltd
ITAT: Deletes adjustment w.r.t receipt of supervision services, assessee established sufficient business reason
May 28, 2025
- In Favour of Assessee
- Citation Number : TS-285-ITAT-2025(DEL)-TP
- Tax Payer : North Delhi Metro Mall Private Limited
ITAT: Deletes TP-adjustment qua reimbursement of expenses; Expenditure not incurred for brand building of AE
May 28, 2025
- In Favour of Assessee
- Citation Number : TS-284-ITAT-2025(CHANDI)-TP
- Tax Payer : Punjab Chemicals & Crop Protection Ltd
ITAT: Remits the issue of benchmarking of export of spare parts and global sourcing
May 28, 2025
- In Favour of Both, Partially
- Citation Number : TS-286-ITAT-2025(PUN)-TP
- Tax Payer : Piaggio Vehicles Pvt. Ltd
ITAT: Rules on comparables’ selection, working capital adjustment and interest on receivables
May 27, 2025
- In Favour of Assessee
- Citation Number : TS-283-ITAT-2025(Bang)-TP
- Tax Payer : Connectwise India Pvt Ltd
ITAT: Dismisses assessee’s appeal as withdrawn in light of MAP resolution
May 27, 2025
- In Favour of None/NA
- Citation Number : TS-281-ITAT-2025(Bang)-TP
- Tax Payer : XLHealth Corporation India Pvt Ltd
ITAT: Remits TP adjustment qua interest on outstanding receivables; Grants 90 days credit period
May 27, 2025
- In Favour of Both, Partially
- Citation Number : TS-282-ITAT-2025(Bang)-TP
- Tax Payer : AB INBEV GCC Services India Pvt Ltd (earlier known as GCC Services India Pvt Ltd)
ITAT: Deletes adjustments qua payment for support services, corporate guarantee, interest on receivables
May 27, 2025
- In Favour of Both, Partially
- Citation Number : TS-274-ITAT-2025(CHNY)-TP
- Tax Payer : Newgen Digitalworks Private Limited
ITAT: Modifies earlier-order; Directs Revenue to not treat Indian subsidiary as DAPE if transaction at ALP
May 26, 2025
- In Favour of Assessee
- Citation Number : TS-279-ITAT-2025(Bang)-TP
- Tax Payer : QlikTech International AB C/o QlikTech India Pvt Ltd
ITAT: Allows assessee’s MA, modifies LIBOR to EURIBOR as interest for outstanding receivables
May 26, 2025
- In Favour of Assessee
- Citation Number : TS-280-ITAT-2025(Bang)-TP
- Tax Payer : Concur Technologies India Private Limited
ITAT: Deletes ad-hoc adjustment qua royalty payment made without any prescribed method
May 26, 2025
- In Favour of Assessee
- Citation Number : TS-276-ITAT-2025(Mum)-TP
- Tax Payer : Unilever India Exports Ltd