Updates ( 8996 results )

Filters

ITAT: Remits comparability issue of 2 companies; Directs inclusion or exclusion basis RPT Filter

Sep 18, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-546-ITAT-2025(DEL)-TP
  • Tax Payer : Agilent Technologies India Pvt Ltd

ITAT: Quashes final assessment order as being time-barred u/s.153(5), not passed within 3 months timeline

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-540-ITAT-2025(DEL)-TP
  • Tax Payer : Hitachi Astemo Haryana Private Ltd

HC: Quashes penalty order; Notes AO's failure to pass order on modified ROI, no virtual-hearing

Sep 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-537-HC-2025(BOM)-TP
  • Tax Payer : Man Truck & Bus India Pvt Ltd

ITAT: Remits TP-adjustments qua jewellery export, advertisement expenses; Follows earlier order

Sep 16, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-536-ITAT-2025(COCH)-TP
  • Tax Payer : Joyalukkas (India) Pvt. Ltd

ITAT: Upholds deduction claim u/s.10A, notes TPO's acceptance of export turnover of software / no TP-adjustment

Sep 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-541-ITAT-2025(DEL)-TP
  • Tax Payer : Nuwave E Solutions (P) Ltd

SC: Dismisses assessee’s SLP on ALP remand of intra-group services

Sep 16, 2025
  • In Favour of None/NA
  • Citation Number : TS-542-SC-2025-TP
  • Tax Payer : American Express Banking Corp, (India Branch)

ITAT: Finds contradiction between audited financial statements & segmental report, remits adjustment qua SDS

Sep 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-532-ITAT-2025(HYD)-TP
  • Tax Payer : Brightcom Group Limited

ITAT: Quashes final assessment order as passed beyond limitation period prescribed u/s.144C(13) in case of BMW India

Sep 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-535-ITAT-2025(DEL)-TP
  • Tax Payer : BMW India Pvt. Ltd.

ITAT: Deletes addition w.r.t interest on CCDs, remits adjustment qua interest & redemption premium on NCDs

Sep 15, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-538-ITAT-2025(HYD)-TP
  • Tax Payer : Neovantage Innovation Park Private Limited

ITAT: Rules on TP adjustment qua corporate guarantee and interest on trade receivables

Sep 15, 2025
  • In Favour of Revenue
  • Citation Number : TS-759-ITAT-2023(COCH)-TP
  • Tax Payer : Synthite Industries (P) Ltd

ITAT: Excludes/Includes comparables in SWD segment; Remits working capital adjustment

Sep 12, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-533-ITAT-2025(Bang)-TP
  • Tax Payer : Netradyne Technology India Pvt. Limited

ITAT: Restricts outstanding receivable interest at LIBOR+0.65%; Confirms deletion of adjustment qua outstanding share application money

Sep 12, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-531-ITAT-2025(Mum)-TP
  • Tax Payer : Essar Power Limited

ITAT: Directs AO/TPO to apply upper turnover filter since it adopted lower turnover limit of Rs.1 crore

Sep 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-528-ITAT-2025(COCH)-TP
  • Tax Payer : UST Global Technology Services (India) Private Limited

ITAT: Remits TP-additions qua corporate IT services and recovery of salary expenses; Follows earlier order

Sep 11, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-529-ITAT-2025(COCH)-TP
  • Tax Payer : Apollo Tyres Ltd

ITAT: Adopts 0.5% for corporate guarantee; Remits TP-addition qua corporate IT services

Sep 11, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-530-ITAT-2025(COCH)-TP
  • Tax Payer : Apollo Tyres Ltd

ITAT: Directs benchmarking transaction of corporate guarantee by adopting 0.5%; Follows precedent

Sep 10, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-527-ITAT-2025(COCH)-TP
  • Tax Payer : Apollo Tyres Ltd

ITAT: Directs benchmarking of interest on receivables based on currency in which invoices are prepared

Sep 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-526-ITAT-2025(Bang)-TP
  • Tax Payer : Lowe’s Services India Pvt. Ltd

ITAT: Rules on comparables for ITeS-provider considering turnover, brand-value, TPO's search matrix, merger

Sep 09, 2025
  • In Favour of Revenue
  • Citation Number : TS-518-ITAT-2025(Bang)-TP
  • Tax Payer : Hydro BS India Private Limited

ITAT: Holds PCIT lacks authority to assume jurisdiction u/.s 263 to revise final assessment order

Sep 09, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-524-ITAT-2025(Mum)-TP
  • Tax Payer : Accenture Solutions Private Limited

ITAT: Remits TP-adjustments w.r.t provision of ITeS, interest on outstanding receivables

Sep 08, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-522-ITAT-2025(DEL)-TP
  • Tax Payer : Future First Info Services Pvt Ltd