Updates ( 8126 results )
ITAT: Directs recomputation of eligible profits using SEB/distribution companies’ rates; Follows precedents
Jul 01, 2025
- In Favour of Assessee
- Citation Number : TS-374-ITAT-2025(DEL)-TP
- Tax Payer : Shahi Exports Pvt Ltd
ITAT: Directs considering approved/standard loss determined by Regulatory Authority w.r.t electricity-transfer
Jul 01, 2025
- In Favour of Assessee
- Citation Number : TS-375-ITAT-2025(DEL)-TP
- Tax Payer : Dev Priya Products Pvt.Ltd
ITAT: Directs AO to keep outstanding demand of Rs.1.73 crore in abeyance till appeal disposal
Jun 30, 2025
- In Favour of Assessee
- Citation Number : TS-371-ITAT-2025(Bang)-TP
- Tax Payer : Norwich Clinical Services Pvt Ltd
ITAT: Grants stay for a period of 6 months, directs department to adjust 20% of disputed demand against refund
Jun 30, 2025
- In Favour of Assessee
- Citation Number : TS-373-ITAT-2025(Bang)-TP
- Tax Payer : Synamedia India Pvt Ltd
ITAT: Extends stay for a further period of 6 months
Jun 30, 2025
- In Favour of Assessee
- Citation Number : TS-372-ITAT-2025(Bang)-TP
- Tax Payer : Quess Corp Ltd
ITAT: Confirms assessee’s TNMM over CUP; Deletes TP-adjustment qua management fee
Jun 26, 2025
- In Favour of Assessee
- Citation Number : TS-366-ITAT-2025(Mum)-TP
- Tax Payer : NTT India Pvt Ltd
ITAT: Remits TP-adjustment qua management fee & R&D payments; Directs assessee to provide evidence
Jun 26, 2025
- In Favour of Both, Partially
- Citation Number : TS-367-ITAT-2025(Mum)-TP
- Tax Payer : Fugro Survey India Pvt. Ltd.
ITAT: Directs application of RPT filter of 25% for comparables selection; Follows precedents
Jun 26, 2025
- In Favour of Assessee
- Citation Number : TS-368-ITAT-2025(DEL)-TP
- Tax Payer : Fil India Business & Research Services Private Limited
ITAT: Excludes comparables engaged in different functions in SWD segment
Jun 26, 2025
- In Favour of Assessee
- Citation Number : TS-370-ITAT-2025(PUN)-TP
- Tax Payer : Optiva India Technologies Private Limited
ITAT: Deletes 271(1) (c) penalty, TPO failed to prove ALP computation outside statutory provisions
Jun 24, 2025
- In Favour of Assessee
- Citation Number : TS-364-ITAT-2025(Ahd)-TP
- Tax Payer : Schaeffler India Limited
ITAT: Confirms deletion of disallowance u/s.40A(2)(b); Holds purchase price of material from related concerns inclusive of original price
Jun 24, 2025
- In Favour of Assessee
- Citation Number : TS-361-ITAT-2025(Ahd)-TP
- Tax Payer : N.K. Proteins Pvt. Ltd
ITAT: Deletes TP adjustment qua royalty received for technical knowhow; Follows earlier order
Jun 24, 2025
- In Favour of Assessee
- Citation Number : TS-362-ITAT-2025(Mum)-TP
- Tax Payer : Siemens Aktiengensellschaft
ITAT: Treats demurrage/detention charges as non-operating; Charges no interest on outstanding receivables
Jun 24, 2025
- In Favour of Assessee
- Citation Number : TS-365-ITAT-2025(Ahd)-TP
- Tax Payer : D S Trading Co
ITAT: Remits interest on delayed receivables; Directs comparing facts with Kusum Healthcare’s decision
Jun 24, 2025
- In Favour of Assessee
- Citation Number : TS-363-ITAT-2025(DEL)-TP
- Tax Payer : AON Consulting Pvt. Ltd
ITAT: Excludes comparables citing significant turnover and functional dissimilarity
Jun 23, 2025
- In Favour of Assessee
- Citation Number : TS-360-ITAT-2025(CHNY)-TP
- Tax Payer : Ravsoft Solutions Private Limited
ITAT: Recalls earlier-order, notes ‘crucial facts’ related to benchmarking of management support services not considered earlier
Jun 23, 2025
- In Favour of Assessee
- Citation Number : TS-356-ITAT-2025(Bang)-TP
- Tax Payer : Caterpillar Financial Services India Pvt Ltd
ITAT: Dismisses assessee’s appeal as withdrawn in light of settlement under VsVS
Jun 23, 2025
- In Favour of None/NA
- Citation Number : TS-354-ITAT-2025(CHNY)-TP
- Tax Payer : Siemens Gamesa Renewable Energy Sociedad Anonima
ITAT: Directs AO to keep recovery of demand in abeyance till disposal of appeal or 180 days
Jun 23, 2025
- In Favour of Assessee
- Citation Number : TS-355-ITAT-2025(Bang)-TP
- Tax Payer : MatchMove India Private Limited
ITAT: Excludes 5 functionally-dissimilar comparables; Remits TP-adjustment qua interest on receivables
Jun 23, 2025
- In Favour of Assessee
- Citation Number : TS-357-ITAT-2025(Bang)-TP
- Tax Payer : Dynatrace India Software Operations Pvt. Ltd
ITAT: Rules on comparables selection and working capital adjustment; Follows precedents
Jun 23, 2025
- In Favour of Both, Partially
- Citation Number : TS-358-ITAT-2025(CHNY)-TP
- Tax Payer : Symantec Software and Services India Private Limited