Updates ( 7937 results )
ITAT: Analysis carried out by TPO and assessee while comparables-selection found defective; Remits matter
May 15, 2025
- In Favour of None/NA
- Citation Number : TS-251-ITAT-2025(PUN)-TP
- Tax Payer : Jade Global Software Private Limited
ITAT: Allows assessee’s MP, rectifies inadvertent errors in Tribunal's order
May 15, 2025
- In Favour of Assessee
- Citation Number : TS-250-ITAT-2025(DEL)-TP
- Tax Payer : Mitutoyo South Asia P Ltd
ITAT: Dismisses assessee's appeal w.r.t AMP adjustment etc as being settled by APA agreement
May 15, 2025
- In Favour of None/NA
- Citation Number : TS-249-ITAT-2025(DEL)-TP
- Tax Payer : Yakohama India Private Limited
ITAT: Finds mismatch in Net Operating Profit working provided by assessee; Remits issue
May 15, 2025
- In Favour of Revenue
- Citation Number : TS-248-ITAT-2025(HYD)-TP
- Tax Payer : Biogenex Life Sciences Private Ltd
HC: Confirms ITAT’s remand of ALP qua intra-group services in case of American Express Banking
May 15, 2025
- In Favour of None/NA
- Citation Number : TS-252-HC-2025(DEL)-TP
- Tax Payer : American Express Banking Corp, (India Branch)
ITAT: Remits comparables-selection; Directs TPO to apply filters in accordance of principles of FAR test
May 14, 2025
- In Favour of Both, Partially
- Citation Number : TS-245-ITAT-2025(DEL)-TP
- Tax Payer : Opus International (M)
ITAT: Non-furnishing of documents in manner sought by AO, not a ground to levy Sec.271G-penalty
May 14, 2025
- In Favour of Assessee
- Citation Number : TS-243-ITAT-2025(DEL)-TP
- Tax Payer : S. N. Exports
ITAT: Deletes TP-adjustment made by AO without following DRP-direction, TPO’s order giving effect
May 14, 2025
- In Favour of Assessee
- Citation Number : TS-242-ITAT-2025(DEL)-TP
- Tax Payer : iQor India Services Pvt Ltd
ITAT: Excludes companies being functionally dissimilar to marketing and administrative /support services provider
May 14, 2025
- In Favour of Both, Partially
- Citation Number : TS-241-ITAT-2025(DEL)-TP
- Tax Payer : Nippon Steel Engineering India Private Limited
ITAT: Includes/Excludes comparables in SWD segment; Follows assessee’s earlier order
May 14, 2025
- In Favour of Assessee
- Citation Number : TS-247-ITAT-2025(DEL)-TP
- Tax Payer : NXP India Private Limited
ITAT: Holds ALP to be calculated in accordance with segment results and not at entity level; Includes functionally-similar company
May 14, 2025
- In Favour of Assessee
- Citation Number : TS-246-ITAT-2025(DEL)-TP
- Tax Payer : Opterna Technologies Private Limited
ITAT: Rules on selection of comparables in ITeS segment, grants working capital adjustment
May 14, 2025
- In Favour of Both, Partially
- Citation Number : TS-244-ITAT-2025(HYD)-TP
- Tax Payer : DSM Shared Services India Pvt. Ltd
ITAT: Partly allows assessee’s appeal w.r.t inclusion/exclusion of comparables
May 13, 2025
- In Favour of Both, Partially
- Citation Number : TS-238-ITAT-2025(DEL)-TP
- Tax Payer : Boston Scientific Technology And Engineering Services Private Ltd
ITAT: Excludes companies under ITeS, IT segments; Cites functional-dissimilarity, failing RPT filter of 25% etc
May 13, 2025
- In Favour of Assessee
- Citation Number : TS-237-ITAT-2025(Mum)-TP
- Tax Payer : HERE Solutions India Private Limited
ITAT: ITAT: Directs royalty payment @ 5% on all sale transactions; Deletes IGS adjustment
May 13, 2025
- In Favour of Assessee
- Citation Number : TS-240-ITAT-2025(DEL)-TP
- Tax Payer : Gates India (P) Ltd
ITAT: Mere possession of intangibles for internal operational efficiencies no ground to exclude comparable
May 13, 2025
- In Favour of Both, Partially
- Citation Number : TS-236-ITAT-2025(HYD)-TP
- Tax Payer : Open Text Technologies India Private Limited
ITAT: Excludes functionally dissimilar comparables for captive service provider in VLSI design software
May 13, 2025
- In Favour of Assessee
- Citation Number : TS-239-ITAT-2025(DEL)-TP
- Tax Payer : ST Microelectronics Private Limited
ITAT: Holds turnover filter inevitable for proper TP analysis; Directs TPO to grant working capital adjustment
May 12, 2025
- In Favour of Both, Partially
- Citation Number : TS-233-ITAT-2025(HYD)-TP
- Tax Payer : Gainsight Software Pvt. Ltd
ITAT: Holds RPM as MAM over TNMM for international transactions in nature of trading
May 12, 2025
- In Favour of Both, Partially
- Citation Number : TS-232-ITAT-2025(Ahd)-TP
- Tax Payer : Bock Compressors India Pvt. Ltd
ITAT: Incorrect rejection of TP study due to assessee’s segments not being audited; Deletes adjustment
May 12, 2025
- In Favour of Assessee
- Citation Number : TS-235-ITAT-2025(DEL)-TP
- Tax Payer : Molvizadah Sons India Private Limited