Updates ( 8126 results )
ITAT: Upholds CIT(A)'s deletion of TP-addition qua management fee payment
Jul 09, 2025
- In Favour of Assessee
- Citation Number : TS-397-ITAT-2025(PUN)-TP
- Tax Payer : IAC International Automotive India Private Limited
ITAT: Quashes Sec. 148 notice issued in non-existing company’s name; Notes AO was intimated about amalgamation
Jul 09, 2025
- In Favour of Assessee
- Citation Number : TS-396-ITAT-2025(Kol)-TP
- Tax Payer : KKalpana Industries India Ltd
ITAT: Deletes adjustments qua transfer of electricity and steam; Follows precedents
Jul 08, 2025
- In Favour of Assessee
- Citation Number : TS-394-ITAT-2025(DEL)-TP
- Tax Payer : K R Pulp & Papers Ltd
ITAT: Remits ALP adjustment of interest paid on advance received; Directs DRP to pass speaking order
Jul 08, 2025
- In Favour of Both, Partially
- Citation Number : TS-393-ITAT-2025(PAN)-TP
- Tax Payer : Shree Renuka Sugars Limited
ITAT: Upholds CIT(A)’s exclusion of comparables in SWD segment for failing turnover filter, etc.
Jul 08, 2025
- In Favour of Assessee
- Citation Number : TS-392-ITAT-2025(Mum)-TP
- Tax Payer : Xoriant Solutions P Ltd
ITAT: Rejects Revenue's berry ratio for gemstone/jewelry-manufacturer, follows earlier order
Jul 07, 2025
- In Favour of Assessee
- Citation Number : TS-391-ITAT-2025(JPR)-TP
- Tax Payer : Vaibhav Global Limited
ITAT: Restricts guarantee commission to 0.5% as against TPO's 1.3%, follows Graphite India ruling
Jul 07, 2025
- In Favour of Both, Partially
- Citation Number : TS-390-ITAT-2025(Kol)-TP
- Tax Payer : S K Sarawagi and Company Private Limited
ITAT: Excludes Infosys Limited citing functional dissimilarity, huge brand value in case of captive service provider
Jul 07, 2025
- In Favour of Assessee
- Citation Number : TS-388-ITAT-2025(HYD)-TP
- Tax Payer : SSNC Fin Tech Services India Private Limited
ITAT: Remits TP issue covered under APA, directs TPO to examine agreement between assessee and CBDT
Jul 07, 2025
- In Favour of Both, Partially
- Citation Number : TS-389-ITAT-2025(Kol)-TP
- Tax Payer : DIC Fine Chemicals Pvt Ltd
ITAT: Quashes final assessment order as passed beyond prescribed time limit u/s 144C(13); Follows precedent
Jul 04, 2025
- In Favour of Assessee
- Citation Number : TS-386-ITAT-2025(DEL)-TP
- Tax Payer : Rolls Royce India Pvt Ltd
ITAT: Permits assessee to withdraw TP appeal related appeal in light of BAPA
Jul 04, 2025
- In Favour of None/NA
- Citation Number : TS-384-ITAT-2025(HYD)-TP
- Tax Payer : F5 Networks Innovation Pvt. Ltd
ITAT: Includes 'reliability charge' for computing ALP of power-transfer, allows deduction qua waste management system
Jul 04, 2025
- In Favour of Assessee
- Citation Number : TS-387-ITAT-2025(JPR)-TP
- Tax Payer : Shree Cement Limited
ITAT: Holds TPO’s order in a non-existing entity’s name as nullity; Deletes adjustment
Jul 04, 2025
- In Favour of Assessee
- Citation Number : TS-385-ITAT-2025(PUN)-TP
- Tax Payer : Capgemini Technology Services India Limited
ITAT: Directs AO to recompute addition by @ 0.5% commission on the corporate financial guarantee
Jul 03, 2025
- In Favour of Assessee
- Citation Number : TS-382-ITAT-2025(Mum)-TP
- Tax Payer : UPL Limited
ITAT: Directs AO to adopt ALP rate @ 0.5% for corporate guarantee; Follows earlier order
Jul 03, 2025
- In Favour of Assessee
- Citation Number : TS-383-ITAT-2025(CHANDI)-TP
- Tax Payer : Punjab Chemicals & Crop Protection Ltd
ITAT: Quashes assessment order as basis for framing assessment, viz. revisionary order, already quashed
Jul 03, 2025
- In Favour of Assessee
- Citation Number : TS-380-ITAT-2025(HYD)-TP
- Tax Payer : Cambridge Technology Enterprises Ltd
ITAT: Sets aside time barred assessment order being null and void
Jul 02, 2025
- In Favour of Assessee
- Citation Number : TS-377-ITAT-2025(DEL)-TP
- Tax Payer : Jones Lang LaSalle Property Consultants (India) Pvt Ltd
ITAT: Rules on adjustments qua transfer of electricity/steam, deletes addition qua interest on receivables
Jul 02, 2025
- In Favour of Both, Partially
- Citation Number : TS-379-ITAT-2025(DEL)-TP
- Tax Payer : DCM Shriram Ltd
ITAT: Confirms CIT(A)’s deletion of TP addition qua loan, corporate guarantee commission; Follows earlier orders
Jul 02, 2025
- In Favour of Assessee
- Citation Number : TS-378-ITAT-2025(Ahd)-TP
- Tax Payer : Nirma Limited
ITAT: Deletes AMP-adjustment as expenses related to distribution activities recovered through subvention income
Jul 01, 2025
- In Favour of Assessee
- Citation Number : TS-376-ITAT-2025(Mum)-TP
- Tax Payer : Edwards Lifesciences (India) Private Limited