Updates ( 7793 results )
ITAT: Quashes final assessment order passed in name of non-existent merged company
Jan 23, 2025
- In Favour of Assessee
- Citation Number : TS-17-ITAT-2025(DEL)-TP
- Tax Payer : Mentor Graphics (Noida) Pvt Ltd
ITAT: Directs TPO to benchmark interest on debentures based on comparable international transactions
Jan 22, 2025
- In Favour of Both, Partially
- Citation Number : TS-14-ITAT-2025(CHNY)-TP
- Tax Payer : Sundram Fasteners Ltd
ITAT: Directs AO to comply with DRP’s direction granting ± 3% adjustment; Remits issue
Jan 22, 2025
- In Favour of Both, Partially
- Citation Number : TS-15-ITAT-2025(Ahd)-TP
- Tax Payer : HITACHI HI REL POWER ELECTRONICS PVT LTD
ITAT: Remits plea related to treatment of warranty provision written back as operating in nature
Jan 21, 2025
- In Favour of Both, Partially
- Citation Number : TS-11-ITAT-2025(Mum)-TP
- Tax Payer : Sirona Dental Systems Private Limited
ITAT: Upholds CIT(A) applying LIBOR as interest rate on outstanding receivables
Jan 21, 2025
- In Favour of Assessee
- Citation Number : TS-12-ITAT-2025(CHNY)-TP
- Tax Payer : Saipem India Projects Limited
ITAT: DRP not empowered to consider issues where no variation is proposed in draft order
Jan 17, 2025
- In Favour of Both, Partially
- Citation Number : TS-08-ITAT-2025(PUN)-TP
- Tax Payer : Qubix Business Park Private Limited
ITAT: Directs TPO to include Magma Advisory basis not a loss-making company
Jan 17, 2025
- In Favour of Assessee
- Citation Number : TS-09-ITAT-2025(DEL)-TP
- Tax Payer : Honda R & D (India) Pvt Ltd
ITAT: Incorrect addition by treating reimbursement as income under Article 13 of DTAA
Jan 16, 2025
- In Favour of Assessee
- Citation Number : TS-05-ITAT-2025(Mum)-TP
- Tax Payer : ISS AS, DENMARK
ITAT: Upholds CIT(A)'s deletion of Sec.271G penalty, considers HC decision quashing assessment order
Jan 16, 2025
- In Favour of Assessee
- Citation Number : TS-06-ITAT-2025(PUN)-TP
- Tax Payer : Undercarriage and Tractor Parts Pvt Ltd
HC: Adjudicates FabIndia's writ, notes Revenue misconstrued ITAT's direction to 'decide afresh'
Jan 16, 2025
- In Favour of Both, Partially
- Citation Number : TS-576-HC-2024(DEL)-TP
- Tax Payer : Fab India Overseas Pvt. Ltd.
ITAT: Grants stay of demand considering prima facie case, payment of 20% of demand
Jan 15, 2025
- In Favour of Both, Partially
- Citation Number : TS-03-ITAT-2025(DEL)-TP
- Tax Payer : OSG Minerals Pvt Ltd
ITAT: Directs TPO to verify documentary evidence for deciding aggregation approach
Jan 15, 2025
- In Favour of Both, Partially
- Citation Number : TS-575-ITAT-2024(HYD)-TP
- Tax Payer : Zuari Cement Ltd.
ITAT: Excludes 3 comparables in SWD segment basis functional dissimilarity; Follows precedents
Jan 15, 2025
- In Favour of Both, Partially
- Citation Number : TS-04-ITAT-2025(Mum)-TP
- Tax Payer : HERE Solutions India Private Limited
ITAT: Grants partial stay on demand arising out of TP adjustments, subject to payment of 20% of demand
Jan 14, 2025
- In Favour of Assessee
- Citation Number : TS-571-ITAT-2024(DEL)-TP
- Tax Payer : Honda R&D India P. Ltd
ITAT: Remits TP-adjustment w.r.t interest on loan, holds corporate guarantee as international transaction
Jan 14, 2025
- In Favour of Both, Partially
- Citation Number : TS-572-ITAT-2024(CHNY)-TP
- Tax Payer : Sundram Fasteners Ltd
ITAT: Confirms CIT(A)’s deletion of TP adjustment w.r.t claim u/s.80IA; Follows earlier orders
Jan 14, 2025
- In Favour of Assessee
- Citation Number : TS-573-ITAT-2024(Kol)-TP
- Tax Payer : Birla Corporation Limited
HC: Disposes of Revenue’s appeal qua exclusion of Infosys BPO Ltd
Jan 14, 2025
- In Favour of Both, Partially
- Citation Number : TS-574-HC-2024(DEL)-TP
- Tax Payer : Symphony Marketing Solutions India Pvt. Ltd
ITAT: Quashes final assessment order for Uber India pursuant to SB’s findings
Jan 09, 2025
- In Favour of Assessee
- Citation Number : TS-566-ITAT-2024(HYD)-TP
- Tax Payer : Uber India Systems Private Limited
ITAT: Remits issues of margin computation, comparable selection, working capital adjustment
Jan 09, 2025
- In Favour of Both, Partially
- Citation Number : TS-567-ITAT-2024(Bang)-TP
- Tax Payer : Schneider Electric IT Business India Pvt Ltd
ITAT: No hearing opportunity given to assessee to substantiate RPM as MAM etc., restores TP-adjustment
Jan 09, 2025
- In Favour of Both, Partially
- Citation Number : TS-568-ITAT-2024(Bang)-TP
- Tax Payer : Merit Medical Systems India Pvt Ltd