Updates ( 8998 results )
ITAT: Remits TP-adjustments qua royalty payments and reimbursement of expenses; Follows assessee’s earlier orders
Feb 26, 2025
- In Favour of Both, Partially
- Citation Number : TS-60-ITAT-2025(Mum)-TP
- Tax Payer : Vodafone Idea Ltd
HC: Notes DRP's disallowance of goodwill-depreciation deleted by ITAT, quashes reassessment
Feb 26, 2025
- In Favour of Assessee
- Citation Number : TS-61-HC-2025(GUJ)-TP
- Tax Payer : Ammann India Pvt Ltd
ITAT: Remits ALP determination qua inter-unit transfer of raw-material, considers TNNM as MAM
Feb 25, 2025
- In Favour of Assessee
- Citation Number : TS-57-ITAT-2025(HYD)-TP
- Tax Payer : Aurobindo Pharma Ltd.
ITAT: Issue pending before Supreme Court no basis to direct/enhance TP-adjustment u/s.263
Feb 25, 2025
- In Favour of Assessee
- Citation Number : TS-58-ITAT-2025(DEL)-TP
- Tax Payer : Bharti Airtel Limited
HC: Dismisses Revenue’s appeal, upholds ITAT’s annulment of assessment
Feb 25, 2025
- In Favour of Assessee
- Citation Number : TS-59-HC-2025(DEL)-TP
- Tax Payer : HCP Petrochem Pvt Ltd
HC: Allows Casio India’s appeal, sets aside ITAT’s remand w.r.t AMP adjustment
Feb 24, 2025
- In Favour of Assessee
- Citation Number : TS-55-HC-2025(DEL)-TP
- Tax Payer : Casio India Company Pvt Ltd
HC: Dismisses Unilever Industries' writ but directs refund as per order u/s.154 r.w.s.92CD
Feb 24, 2025
- In Favour of Revenue
- Citation Number : TS-56-HC-2025(BOM)-TP
- Tax Payer : Unilever Industries Pvt Ltd
ITAT: Rules on margin computation and comparables selection in case of Pfizer Products India
Feb 21, 2025
- In Favour of Assessee
- Citation Number : TS-53-ITAT-2025(Mum)-TP
- Tax Payer : Pfizer Products India Private Limited
HC: Remits corporate guarantee commission issue to be decided in light of SC ruling on SAP Labs
Feb 21, 2025
- In Favour of Assessee
- Citation Number : TS-54-HC-2025(BOM)-TP
- Tax Payer : Piramal Glass Ltd
ITAT: Deletes TP adjustment w.r.t administrative support services segment; Follows earlier order
Feb 20, 2025
- In Favour of Assessee
- Citation Number : TS-51-ITAT-2025(DEL)-TP
- Tax Payer : Corteva Agriscience India Pvt Ltd
ITAT: Directs exclusion of Persistent Systems on account of functional dissimilarity; Follows assessee’s earlier order
Feb 20, 2025
- In Favour of Assessee
- Citation Number : TS-52-ITAT-2025(DEL)-TP
- Tax Payer : Fiserv India Pvt Ltd
ITAT: Excludes 4 comparables basis Assessee succeeded on this issue earlier
Feb 18, 2025
- In Favour of Assessee
- Citation Number : TS-49-ITAT-2025(DEL)-TP
- Tax Payer : BT E Serv India Pvt Ltd
ITAT: Quashes final assessment order as time-barred; Follows Honda R&D ruling
Feb 18, 2025
- In Favour of Assessee
- Citation Number : TS-50-ITAT-2025(DEL)-TP
- Tax Payer : BBC World Service India Pvt Ltd
ITAT: Directs AO/TPO to consider TP study report for de novo order u/s. 92CA
Feb 17, 2025
- In Favour of Both, Partially
- Citation Number : TS-47-ITAT-2025(DEL)-TP
- Tax Payer : Senatech India Pvt Ltd
HC: No further profit attributable to Adobe's Indian entity as transaction at ALP, follows precedent
Feb 17, 2025
- In Favour of Assessee
- Citation Number : TS-45-HC-2025(DEL)-TP
- Tax Payer : Adobe Systems Software Ireland Limited
HC: Upholds deletion of TP-addition qua expatriate-cost reimbursement, royalty-payment for Benetton India
Feb 17, 2025
- In Favour of Assessee
- Citation Number : TS-46-HC-2025(DEL)-TP
- Tax Payer : Benetton India Pvt. Ltd
ITAT: Quashes Sec.263-order; Corporate-guarantee issue debatable, final assessment order conformed to DRP-directions
Feb 14, 2025
- In Favour of Assessee
- Citation Number : TS-43-ITAT-2025(HYD)-TP
- Tax Payer : Cambridge Technology Enterprises Ltd
HC: Dismisses Revenue's appeal against ITAT-order w.r.t disallowance of management fees
Feb 14, 2025
- In Favour of Assessee
- Citation Number : TS-44-HC-2025(CAL)-TP
- Tax Payer : Apollo Gleneagles Hospitals Ltd
ITAT: Rejects aggregation approach, remits IGS-adjustment citing lack of supporting documents
Feb 11, 2025
- In Favour of Assessee
- Citation Number : TS-38-ITAT-2025(Bang)-TP
- Tax Payer : Caterpillar Financial Services India Pvt Ltd
ITAT: Adopts guarantee commission @ 0.50%, upholds royalty adjustment, remits AMP-adjustment
Feb 11, 2025
- In Favour of Both, Partially
- Citation Number : TS-39-ITAT-2025(CHNY)-TP
- Tax Payer : TVS Motor Company Ltd