Updates ( 8526 results )
ITAT: Deletes AMP adjustment made by applying BLT in case of Swatch Group
Jan 15, 2026
- In Favour of Assessee
- Citation Number : TS-13-ITAT-2026(DEL)-TP
- Tax Payer : Swatch Group [India[ Pvt Ltd
ITAT: Revenue's case neither of remanding nor enhancement, dismisses 'contradictory' appeal against CIT(A)'s order
Jan 15, 2026
- In Favour of Assessee
- Citation Number : TS-12-ITAT-2026(Bang)-TP
- Tax Payer : Msource (India) Pvt Ltd
ITAT: Rules on comparables selection for contract service provider
Jan 15, 2026
- In Favour of Both, Partially
- Citation Number : TS-811-ITAT-2025(Mum)-TP
- Tax Payer : Thomson Corporation (International) Pvt. Ltd
ITAT: Rules on comparables selection, TP-adjustment qua overdue receivables and concur/corporate service charges
Jan 15, 2026
- In Favour of Both, Partially
- Citation Number : TS-15-ITAT-2026(Bang)-TP
- Tax Payer : TE Connectivity India P Ltd
ITAT: Holds loss on foreign exchange translation relating to ECBs as non-operating income
Jan 14, 2026
- In Favour of Assessee
- Citation Number : TS-11-ITAT-2026(DEL)-TP
- Tax Payer : Idemitsu Lube India Private Limited
ITAT: Holds impractical parameters cannot be ground to deny working capital adjustment
Jan 14, 2026
- In Favour of Assessee
- Citation Number : TS-10-ITAT-2026(Mum)-TP
- Tax Payer : Red Hat India Private Limited
ITAT: Deletes TP-adjustment qua interest on loans; Notes no basis to conclude profit-shifting, follows precedent
Jan 13, 2026
- In Favour of Assessee
- Citation Number : TS-08-ITAT-2026(Mum)-TP
- Tax Payer : Viraj Solar Maharashtra Private Limited
ITAT: Deletes adjustment w.r.t interest on delayed receivables, considers debt-free status & working capital margin
Jan 13, 2026
- In Favour of Assessee
- Citation Number : TS-07-ITAT-2026(DEL)-TP
- Tax Payer : ERM INDIA PRIVATE LIMITED
ITAT: Directs re-examination of nature of transactions, applicability of TP provisions, MAM selection etc
Jan 13, 2026
- In Favour of Both, Partially
- Citation Number : TS-06-ITAT-2026(Mum)-TP
- Tax Payer : Corporate Worldwide Stay LLP
ITAT: Allows deduction u/s.80IA claimed by assessee; Deletes downward adjustment
Jan 13, 2026
- In Favour of Assessee
- Citation Number : TS-05-ITAT-2026(CHNY)-TP
- Tax Payer : The India Cements Limited
ITAT: Allows Revenue’s MA; Rectifies Tribunal’s order w.r.t treatment of foreign AE as tested party
Jan 13, 2026
- In Favour of Revenue
- Citation Number : TS-810-ITAT-2025(CHNY)-TP
- Tax Payer : Financial Software and Systems Pvt. Ltd
ITAT: Confirms CIT(A)’s deletion of TP-adjustment qua import transaction under manufacturing, trading and service segments
Jan 12, 2026
- In Favour of Assessee
- Citation Number : TS-03-ITAT-2026(DEL)-TP
- Tax Payer : Exxon Mobil Lubricants Pvt Ltd
ITAT: Deletes TP-adjustment qua transfer of electricity & steam, considers earlier order
Jan 12, 2026
- In Favour of Assessee
- Citation Number : TS-807-ITAT-2025(ASR)-TP
- Tax Payer : Satia Industries Limited
HC: Confirms ITAT’s order deleting TP-adjustments w.r.t payments for IGS and royalty
Jan 12, 2026
- In Favour of Assessee
- Citation Number : TS-808-HC-2025(DEL)-TP
- Tax Payer : Borgwarner Emissions Systems India Pvt Ltd
HC: Quashes final assessment order passed 5 months beyond from due date
Jan 12, 2026
- In Favour of Assessee
- Citation Number : TS-809-HC-2025(KAR)-TP
- Tax Payer : Zynga Game Network India Pvt Ltd
ITAT: Holds Agency and Marketing support services as distinct segments; Remits TP-adjustment
Jan 12, 2026
- In Favour of Assessee
- Citation Number : TS-04-ITAT-2026(DEL)-TP
- Tax Payer : Spectris Technologies [P] Ltd
ITAT: Remits TP adjustment made towards interest on outstanding receivables; Follows earlier order
Jan 09, 2026
- In Favour of Assessee
- Citation Number : TS-805-ITAT-2025(Bang)-TP
- Tax Payer : Safran Engineering Services India Pvt Ltd
ITAT: Adjudicates issues w.r.t cost allocation, comparables selection under software development etc
Jan 09, 2026
- In Favour of Both, Partially
- Citation Number : TS-804-ITAT-2025(Bang)-TP
- Tax Payer : Eka Software Solutions Private Limited
ITAT: Dismisses Revenue’s MAs against Tribunal-order for Shapoorji Pallonji concerning corporate guarantee, comfort letter
Jan 09, 2026
- In Favour of Assessee
- Citation Number : TS-806-ITAT-2025(Mum)-TP
- Tax Payer : Shapoorji Pallonji and Company Private Limited
ITAT: Allows assessee’s Misc. Application; Rectifies Tribunal’s order on TP-adjustment w.r.t claim u/s.80-IC
Jan 08, 2026
- In Favour of Assessee
- Citation Number : TS-799-ITAT-2025(CHNY)-TP
- Tax Payer : Titan Company Ltd