Updates ( 8666 results )

Filters

ITAT: Grants stay of outstanding demand after adjustment of 20% of demand

May 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-221-ITAT-2025(DEL)-TP
  • Tax Payer : Aptive Components India P Ltd

ITAT: Deletes Sec. 271AA penalty; Considers no adjustment by AO on any international transaction

May 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-219-ITAT-2025(DEL)-TP
  • Tax Payer : Sarens Heavy Lift India Pvt. Ltd

ITAT: Grants stay for recovery of outstanding demand for a period of 180 days

May 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-222-ITAT-2025(DEL)-TP
  • Tax Payer : Highly Marelli Motherson Thermal Solutions P. Ltd

ITAT: Treats export incentive, IPS subsidies, provisions written back as operating income

May 07, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-214-ITAT-2025(CHNY)-TP
  • Tax Payer : Nissan Motor India Pvt. Ltd

ITAT: Holds assessment order passed as time-barred; Quashes subsequent Sec.263-order being invalid

May 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-215-ITAT-2025(Kol)-TP
  • Tax Payer : Nippon Yusen Kabushiki Kaisha

ITAT: Rules on TP-adjustments qua income from employee deputation, royalty / FTS payment

May 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-216-ITAT-2025(CHNY)-TP
  • Tax Payer : International Seaport Dredging Ltd

ITAT: Excludes companies basis not comparable to a captive service provider; Deletes back-office support services adjustment

May 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-211-ITAT-2025(Mum)-TP
  • Tax Payer : ICICI Bank Ltd

ITAT: Remits penalty issue directing reasonable opportunity of being heard for assessee

May 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-212-ITAT-2025(DEL)-TP
  • Tax Payer : LG Electronics India Pvt. Ltd.

HC: AMP expenses cannot be considered separate international transaction; Dismisses Revenue’s appeal

May 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-210-HC-2025(DEL)-TP
  • Tax Payer : Wrigley India Pvt Ltd

ITAT: Confirms CIT(A)’s deletion of TP-adjustment qua interest on outstanding receivables

May 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-208-ITAT-2025(DEL)-TP
  • Tax Payer : Coforge Limited

ITAT: Upholds TP-adjustment, finds no infirmity in AO's order

May 05, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-209-ITAT-2025(DEL)-TP
  • Tax Payer : PCL Foods Private Limited

ITAT: Remits TP-adjustment qua interest on outstanding inter-company receivables

May 05, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-207-ITAT-2025(DEL)-TP
  • Tax Payer : Atotech India Pvt Ltd

ITAT: Quashes assessment passed on non-existent entity, ignoring merger information as unsustainable

May 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-206-ITAT-2025(DEL)-TP
  • Tax Payer : Bharti Airtel Limited, (Successor to Telenor India Communications Pvt. Ltd.)

ITAT: Remits TP-adjustment of interest imputed on outstanding receivables

May 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-205-ITAT-2025(CHNY)-TP
  • Tax Payer : Securekloud Technologies Limited

ITAT: Upholds rejection of TPO's CPM for export of traded spares following earlier order

May 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-204-ITAT-2025(PUN)-TP
  • Tax Payer : Alfa Laval India Private Limited

ITAT: Partly allows assessee’s plea on selection of comparables in ITeS segment; Follows precedent

Apr 30, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-202-ITAT-2025(HYD)-TP
  • Tax Payer : ADP Private Limited

ITAT: Deletes disallowance of IGS-payment; AO didn't follow DRP's direction for franchise-fee payment

Apr 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-203-ITAT-2025(Mum)-TP
  • Tax Payer : Royal Canin India Pvt Ltd

ITAT: Excludes company providing ITeS making it functionally-dissimilar to SWD service provider

Apr 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-199-ITAT-2025(DEL)-TP
  • Tax Payer : ION Trading India Private Ltd

ITAT: TPO failed to examine assessee’s debt-free status, impact on receivables; Remits adjustment

Apr 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-200-ITAT-2025(DEL)-TP
  • Tax Payer : Fluor Daniel India Pvt Ltd

ITAT: Mere contractual arrangement, absent significant supporting evidence, insufficient to establish rendering of services

Apr 29, 2025
  • In Favour of Revenue
  • Citation Number : TS-201-ITAT-2025(HYD)-TP
  • Tax Payer : Hammond Power Solutions Private Limited