Updates ( 8122 results )
ITAT: Accepts Assessee's operating margin at 6.24%; No adjustment required under trading activity
Aug 01, 2025
- In Favour of Assessee
- Citation Number : TS-432-ITAT-2025(DEL)-TP
- Tax Payer : URB India Bearing Factory and Trade Pvt. Ltd
ITAT: Deletes disallowance of support services cost for Genpact, following earlier order
Aug 01, 2025
- In Favour of Assessee
- Citation Number : TS-433-ITAT-2025(DEL)-TP
- Tax Payer : Genpact Services LLC
ITAT: Rules on TP-adjustment qua interest on outstanding trade receivables; Follows precedents
Aug 01, 2025
- In Favour of Both, Partially
- Citation Number : TS-435-ITAT-2025(HYD)-TP
- Tax Payer : Signode India Limited
ITAT: Excludes company engaged in selling newspaper being functionally dissimilar to assessee
Aug 01, 2025
- In Favour of Assessee
- Citation Number : TS-434-ITAT-2025(DEL)-TP
- Tax Payer : IRDETO Technology India Private Limited
ITAT: Deletes addition qua advisory services provided by AE; Follows earlier order
Jul 31, 2025
- In Favour of Assessee
- Citation Number : TS-431-ITAT-2025(Kol)-TP
- Tax Payer : Bata India Ltd
ITAT: Quashes penalty levied by TPO u/s. 271G on account of jurisdictional error
Jul 31, 2025
- In Favour of Assessee
- Citation Number : TS-1270-ITAT-2019(DEL)-TP
- Tax Payer : Bio Rad Laboratories (India) Pvt Ltd
ITAT: Deletes 271G penalty basis assessee able to explain cause for documents submission failure
Jul 31, 2025
- In Favour of Assessee
- Citation Number : TS-784-ITAT-2012(HYD)-TP
- Tax Payer : Remy Electricals India Ltd
ITAT: Deletes penalty levied u/s 271G; Follows precedent
Jul 31, 2025
- In Favour of Assessee
- Citation Number : TS-1133-ITAT-2016(HYD)-TP
- Tax Payer : Bartonics India Ltd
ITAT: Grants stay on recovery of remaining outstanding demand subject to condition of pre-deposit
Jul 30, 2025
- In Favour of Assessee
- Citation Number : TS-429-ITAT-2025(DEL)-TP
- Tax Payer : Sumitomo Corporation India P. Ltd
ITAT: Allows assessee’s MAs in recalling ITAT order remanded for fresh adjudication
Jul 30, 2025
- In Favour of Assessee
- Citation Number : TS-430-ITAT-2025(CHNY)-TP
- Tax Payer : Kubota Agricultural Machinery India Pvt Ltd
ITAT: Companies engaged in R&D activity not comparable to transaction of CSMM support services
Jul 30, 2025
- In Favour of Both, Partially
- Citation Number : TS-428-ITAT-2025(Mum)-TP
- Tax Payer : Pfizer Limited
HC: Disposes of assessee’s WP quashing final assessment order as time-barred
Jul 29, 2025
- In Favour of Assessee
- Citation Number : TS-426-HC-2025(MAD)-TP
- Tax Payer : Cholamandalam MS General Insurance Company Limited
ITAT: AO to decide limitation period and applicability of either Sec. 153C or Sec. 147
Jul 29, 2025
- In Favour of Both, Partially
- Citation Number : TS-425-ITAT-2025(DEL)-TP
- Tax Payer : S.A. Propcon Pvt. Ltd
ITAT: Directs examining if impugned transaction can be subjected to domestic TP provisions
Jul 29, 2025
- In Favour of Both, Partially
- Citation Number : TS-424-ITAT-2025(DEL)-TP
- Tax Payer : Leadvance Private Limited
ITAT: Remits disallowance of royalty issue to be decided subject to outcome of APA
Jul 29, 2025
- In Favour of Both, Partially
- Citation Number : TS-422-ITAT-2025(VIZ)-TP
- Tax Payer : Teejay India Private Limited
HC: AO not intimated about objections before DRP, sets aside final assessment order
Jul 24, 2025
- In Favour of Assessee
- Citation Number : TS-421-HC-2025(BOM)-TP
- Tax Payer : Saleri India Pvt Ltd
ITAT: Rules on comparables selection for non-core automotive component manufacturer
Jul 24, 2025
- In Favour of Assessee
- Citation Number : TS-419-ITAT-2025(DEL)-TP
- Tax Payer : Daido India Pvt. Ltd
ITAT: Holds SBI-PLR as appropriate rate of interest for CCDs; Relies on earlier order
Jul 24, 2025
- In Favour of Revenue
- Citation Number : TS-420-ITAT-2025(HYD)-TP
- Tax Payer : Invesco (India) Private Limited
ITAT: Remits benchmarking of international transaction of commission & post support; Directs consideration of earlier order
Jul 23, 2025
- In Favour of Both, Partially
- Citation Number : TS-410-ITAT-2025(COCH)-TP
- Tax Payer : Network Systems & Technologies Pvt. Ltd
ITAT: Accepts assessee's Berry Ratio as PLI for distribution segment, deletes adjustment under manufacturing segment
Jul 23, 2025
- In Favour of Assessee
- Citation Number : TS-415-ITAT-2025(DEL)-TP
- Tax Payer : Samsung SDI India Pvt.Ltd