Updates ( 8122 results )
ITAT: Holds final assessment order as time-barred, passed beyond mandated limit u/s. 144C(13)
Aug 11, 2025
- In Favour of Assessee
- Citation Number : TS-461-ITAT-2025(DEL)-TP
- Tax Payer : CNH Industrial (India) Pvt. Ltd
ITAT: Extends stay with same terms and conditions for further period of 180 days
Aug 11, 2025
- In Favour of Assessee
- Citation Number : TS-463-ITAT-2025(Bang)-TP
- Tax Payer : Sigma Aldrich Chemicals Pvt Ltd
ITAT: Dismisses assessee’s appeal as withdrawn, issues covered under MAP
Aug 11, 2025
- In Favour of Assessee
- Citation Number : TS-462-ITAT-2025(Bang)-TP
- Tax Payer : NTT DATA Global Delivery Services Ltd.
ITAT: Treats export incentives, cash discount as operating income; Rules on comparables selection
Aug 11, 2025
- In Favour of Assessee
- Citation Number : TS-457-ITAT-2025(CHNY)-TP
- Tax Payer : ZF Rane Automotive India Private Limited
ITAT: Holds Internal CUP & internal TNMM as MAM for benchmarking garment sale
Aug 11, 2025
- In Favour of Assessee
- Citation Number : TS-459-ITAT-2025(CHNY)-TP
- Tax Payer : Ambattur Clothing Ltd
ITAT: Upholds deletion of adjustment made by invoking Sec.92BA(i) after omission by Finance Act, 2017
Aug 07, 2025
- In Favour of Assessee
- Citation Number : TS-445-ITAT-2025(RAI)-TP
- Tax Payer : C. G. Ispat Private Limited
ITAT: Impairment provision only accounting entry, includes comparable for FedEx India
Aug 07, 2025
- In Favour of Assessee
- Citation Number : TS-453-ITAT-2025(Mum)-TP
- Tax Payer : FedEx Express Transportation and Supply Chain Services India Private Limited
ITAT: Deletes adjustment qua interest on outstanding receivables; Applies 1% rate for guarantee commission
Aug 06, 2025
- In Favour of Assessee
- Citation Number : TS-452-ITAT-2025(DEL)-TP
- Tax Payer : Kohinoor Food Ltd.
ITAT: Sets aside final assessment order as not passed within time limit u/s. 144C
Aug 06, 2025
- In Favour of Assessee
- Citation Number : TS-450-ITAT-2025(Bang)-TP
- Tax Payer : Goldman Sachs Service Pvt Ltd
ITAT: Rejects CUP as MAM for benchmarking export transaction and royalty payment; Deletes adjustments
Aug 06, 2025
- In Favour of Assessee
- Citation Number : TS-449-ITAT-2025(Mum)-TP
- Tax Payer : Firmenich Aromatics (India) Private Limited
ITAT: Upholds TPO’s findings as DRP’s directions were substantially followed
Aug 06, 2025
- In Favour of Revenue
- Citation Number : TS-451-ITAT-2025(Kol)-TP
- Tax Payer : Danieli India Limited
ITAT: Dismisses assessee’s appeal as withdrawn in light of settlement under DTVSVS
Aug 05, 2025
- In Favour of None/NA
- Citation Number : TS-443-ITAT-2025(Mum)-TP
- Tax Payer : Dow Chemical International Private Limited
ITAT: Adjudicates TP-adjustments qua investment advisory & support services, ITeS for Goldman Sachs
Aug 05, 2025
- In Favour of Both, Partially
- Citation Number : TS-448-ITAT-2025(Mum)-TP
- Tax Payer : Goldman Sachs (India) Securities P. Ltd
ITAT: Deletes TP-adjustment made for reimbursement of expenses, issue being similar as in preceding years
Aug 05, 2025
- In Favour of Assessee
- Citation Number : TS-446-ITAT-2025(Mum)-TP
- Tax Payer : DSV Solutions Pvt Ltd
ITAT: AO cannot extend limitation u/s.144(13) citing DRP’s rectification u/s.154, quashes final assessment order
Aug 04, 2025
- In Favour of Assessee
- Citation Number : TS-442-ITAT-2025(DEL)-TP
- Tax Payer : Fresenius Kabi Oncology Ltd
ITAT: Remits TP addition qua interest on outstanding receivables; Directs TPO to examine amounts, credits given to AEs
Aug 04, 2025
- In Favour of Assessee
- Citation Number : TS-440-ITAT-2025(DEL)-TP
- Tax Payer : Acme Cleantech Solutions Pvt. Ltd
ITAT: Dismisses assessee’s appeal against PCIT-order for non-prosecution
Aug 04, 2025
- In Favour of None/NA
- Citation Number : TS-436-ITAT-2025(Ahd)-TP
- Tax Payer : A. Menarini India Pvt. Ltd
ITAT: Rules on comparables; Applies LIBOR +200 basis point with credit period of 60 days
Aug 04, 2025
- In Favour of Both, Partially
- Citation Number : TS-439-ITAT-2025(DEL)-TP
- Tax Payer : Calsonic KanseiMotherson Auto Products Private Limited
ITAT: Remits ALP determination qua management fees; Admits assessee’s additional evidence
Aug 04, 2025
- In Favour of Assessee
- Citation Number : TS-438-ITAT-2025(PAN)-TP
- Tax Payer : Guala Closures India Private Limited
ITAT: TP-provisions inapplicable to tonnage tax company, deletes adjustments w.r.t charter-hire charges, ship sale
Aug 04, 2025
- In Favour of Assessee
- Citation Number : TS-437-ITAT-2025(CHNY)-TP
- Tax Payer : GU Ocean Private Ltd