Updates ( 9002 results )
ITAT: Accepts margin under BAPA qua US-AEs as ALP for non US-AE transactions also
- In Favour of Assessee
- Citation Number : TS-316-ITAT-2026(Mum)-TP
- Tax Payer : Morgan Stanley Advantage Services Pvt Ltd
ITAT: Rules on comparables selection; Directs application of LIBOR or Euribor rates for computing interest on outstanding receivables
- In Favour of Both, Partially
- Citation Number : TS-315-ITAT-2026(Bang)-TP
- Tax Payer : Meritor Commercial Vehicle Systems India Pvt. Ltd
ITAT: Deletes adjustment qua contract R&D support services, considers turnover/persistent loss-making filters
- In Favour of Assessee
- Citation Number : TS-314-ITAT-2026(Mum)-TP
- Tax Payer : CS Business Services (India) Private Limited
HC: Dismisses Revenue’s appeal on issues pertaining to forex exchange and comparables
- In Favour of Assessee
- Citation Number : TS-313-HC-2026(DEL)-TP
- Tax Payer : Steria India Pvt Ltd
ITAT: Sets aside final assessment order passed beyond mandatory requirement of one month
- In Favour of Assessee
- Citation Number : TS-311-ITAT-2026(DEL)-TP
- Tax Payer : GHANPUR SOLAR PRIVATE LIMITED
ITAT: Admits additional ground; Sets aside time barred final assessment order
- In Favour of Assessee
- Citation Number : TS-310-ITAT-2026(DEL)-TP
- Tax Payer : Achampet Solar Private Ltd
ITAT: Deletes BLT based AMP adjustment in case of Louis Vuitton India; Follows precedents
- In Favour of Assessee
- Citation Number : TS-309-ITAT-2026(DEL)-TP
- Tax Payer : Louis Vuitton India Retail Pvt Ltd
ITAT: Upholds restriction of TP-adjustment to AE-transactions, grant of capacity utilization/working capital adjustments
- In Favour of Assessee
- Citation Number : TS-308-ITAT-2026(Bang)-TP
- Tax Payer : Brady Company India Pvt Ltd
ITAT: Quashes final assessment order passed u/s 144C(13) without following DRP’s direction
- In Favour of Assessee
- Citation Number : TS-306-ITAT-2026(DEL)-TP
- Tax Payer : Midea India Pvt Ltd
ITAT: Rules on comparables qua distribution segment, deletes adjustment qua outstanding receivables
- In Favour of Assessee
- Citation Number : TS-304-ITAT-2026(DEL)-TP
- Tax Payer : Warner Media India P. Ltd
ITAT: Holds forex gain as operating income, no separate adjustment required for outstanding receivables
- In Favour of Both, Partially
- Citation Number : TS-303-ITAT-2026(CHNY)-TP
- Tax Payer : Same Deutz – Fahr India Private Limited
ITAT: Quashes final assessment orders passed sans draft orders, follows Sumitomo Corp HC-ruling
- In Favour of Assessee
- Citation Number : TS-305-ITAT-2026(DEL)-TP
- Tax Payer : Sumitomo Corporation India P. Ltd
ITAT: Restores TP-adjustments w.r.t provision of SWD services, interest on receivables
- In Favour of Both, Partially
- Citation Number : TS-302-ITAT-2026(Bang)-TP
- Tax Payer : MatchMove India Private Limited
ITAT: Quashes draft and final assessment orders passed in name of non-existent company despite intimation
- In Favour of Assessee
- Citation Number : TS-301-ITAT-2026(DEL)-TP
- Tax Payer : Graziano Transmission India Pvt. Ltd
ITAT: Rules on TP-adjustment qua manufacturing segment, allows idle capacity / working capital adjustments
- In Favour of Assessee
- Citation Number : TS-300-ITAT-2026(CHNY)-TP
- Tax Payer : Armstrong International Private Limited
ITAT: Adjudicates TP-adjustments w.r.t manufacturing / services segments, remits idle capacity adjustment, etc.
- In Favour of Assessee
- Citation Number : TS-299-ITAT-2026(CHNY)-TP
- Tax Payer : Caterpillar India Pvt Ltd
ITAT: Rejects TPO's 'other method' for benchmarking distribution activity, IGS, royalty payment, etc
- In Favour of Assessee
- Citation Number : TS-289-ITAT-2026(PUN)-TP
- Tax Payer : Bosch Chassis Systems India (P.) Ltd
HC: Rejects Revenue’s submission that limitation consequences operate only qua issues remanded by Tribunal
- In Favour of Assessee
- Citation Number : TS-296-HC-2026(BOM)-TP
- Tax Payer : Laqshya Media Pvt Ltd
ITAT: Accepts assessee’s remand request since current AY covered by APA
- In Favour of Assessee
- Citation Number : TS-297-ITAT-2026(Kol)-TP
- Tax Payer : DIC Fine Chemicals Pvt Ltd
ITAT: Deletes TP adjustment qua SDT considering omission of sub-clause (i) of Sec.92BA
- In Favour of Assessee
- Citation Number : TS-298-ITAT-2026(DEL)-TP
- Tax Payer : CANDOR GURGAON ONE REALTY PROJECTS PRIVATE LIMITED