Updates ( 9016 results )
ITAT: Affirms deletion of TP-adjustment w.r.t issuance of CCDs, payment of interest on debentures
- In Favour of Assessee
- Citation Number : TS-318-ITAT-2025(Mum)-TP
- Tax Payer : Era Realtors Pvt Ltd
ITAT: Includes/Excludes comparables citing functional similarity/dissimilarity; Follows assessee’s earlier order
- In Favour of Both, Partially
- Citation Number : TS-316-ITAT-2025(DEL)-TP
- Tax Payer : NXP India Private Limited
ITAT: Remits TP-adjustment on royalty as TPO denied assessee adequate time for objections
- In Favour of Assessee
- Citation Number : TS-315-ITAT-2025(Bang)-TP
- Tax Payer : SEG Automotive India Private Limited
ITAT: Upholds TP-adjustment qua corporate guarantee commission, made basis BG-rates with risk adjustment
- In Favour of Assessee
- Citation Number : TS-314-ITAT-2025(Mum)-TP
- Tax Payer : Essar Shipping Limited
ITAT: Rules on comparables for ITeS, MSS segments; Allows capacity utilization adjustment for manufacturing segment
- In Favour of Both, Partially
- Citation Number : TS-311-ITAT-2025(Mum)-TP
- Tax Payer : Emerson Electric Company (India) P Ltd
ITAT: Upholds CIT(A)’s deletion of penalty levied u/s. 271G; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-313-ITAT-2025(Mum)-TP
- Tax Payer : Arjav Diamond India Pvt Ltd
ITAT: Deletes adjustment for deduction u/s. 80IA; Confirms assessee’s ALP for power transferred
- In Favour of Assessee
- Citation Number : TS-309-ITAT-2025(JPR)-TP
- Tax Payer : Mangalam Cement Ltd
ITAT: Directs addition recomputation @ 0.5% on corporate financial guarantee; Follows Everest Kanto Cylinder
- In Favour of Assessee
- Citation Number : TS-308-ITAT-2025(Mum)-TP
- Tax Payer : United Phosphorous Ltd
ITAT: Allows assessee’s miscellaneous application for making changes in its earlier order
- In Favour of Assessee
- Citation Number : TS-307-ITAT-2025(DEL)-TP
- Tax Payer : DLF Midtown P Ltd
ITAT: Rules on adjustments qua software cost allocation, expense reimbursement, transfer of electricity, etc
- In Favour of Both, Partially
- Citation Number : TS-304-ITAT-2025(DEL)-TP
- Tax Payer : SRF Limited
HC: Sets aside TPO’s order and draft assessment passed without considering assessee’s reply
- In Favour of Assessee
- Citation Number : TS-305-HC-2025(DEL)-TP
- Tax Payer : LOCONAV INDIA PVT LTD
ITAT: Deletes TP-adjustment qua management service payment; Applies rule of consistency
- In Favour of Assessee
- Citation Number : TS-302-ITAT-2025(CHNY)-TP
- Tax Payer : AVO Carbon India Pvt Ltd
ITAT: Deletes TP adjustment qua outstanding trade receivables for debt free assessee-company
- In Favour of Both, Partially
- Citation Number : TS-303-ITAT-2025(CHNY)-TP
- Tax Payer : Stanadyne India Private Limited
ITAT: Grants stay of demand for 180 days; Considers two assessment orders being passed for same AY
- In Favour of Assessee
- Citation Number : TS-301-ITAT-2025(DEL)-TP
- Tax Payer : OutSystems Singapore Pte. Ltd
ITAT: Applies 0.5% as commission fee for Stand-by Letter of Credit
- In Favour of Assessee
- Citation Number : TS-300-ITAT-2025(DEL)-TP
- Tax Payer : Lava International Limited
ITAT: Excludes prior period expenditure for PLI computation; Excludes comparables citing high turnover
- In Favour of Assessee
- Citation Number : TS-297-ITAT-2025(CHNY)-TP
- Tax Payer : Information Evolution India Pvt. Ltd
HC: Disposes of assessee’s writ considering modified returns in APA
- In Favour of Assessee
- Citation Number : TS-299-HC-2025(DEL)-TP
- Tax Payer : Corteva Agriscience Services India Private Limited
ITAT: Rules on comparables selection in ITeS; Treats forex gain/loss as operating income
- In Favour of Both, Partially
- Citation Number : TS-296-ITAT-2025(PUN)-TP
- Tax Payer : Vodafone Global Services Private Limited
ITAT: Deletes TP adjustment made w.r.t processing fees received on guarantee; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-295-ITAT-2025(Mum)-TP
- Tax Payer : Australia and New Zealand Banking Group Ltd
ITAT: Rules functional attribute as primary factor while undertaking comparability analysis under RPM
- In Favour of Assessee
- Citation Number : TS-298-ITAT-2025(Mum)-TP
- Tax Payer : Troy Chemicals India Pvt. Ltd