Updates ( 9016 results )
ITAT: Deletes TP-addition w.r.t payment of technical know-how fees, recovery of expenses
- In Favour of Assessee
- Citation Number : TS-81-ITAT-2025(Mum)-TP
- Tax Payer : UPS Express P Ltd
HC: Dismisses Revenue's appeal against ITAT-order deleting TP-addition qua AMP expenses
- In Favour of Assessee
- Citation Number : TS-83-HC-2025(DEL)-TP
- Tax Payer : Beam Global Spirits & Wine (India) Pvt Ltd
ITAT: Rules on TP-adjustments in SWD / distribution segments, remits interest on receivables
- In Favour of Both, Partially
- Citation Number : TS-79-ITAT-2025(Bang)-TP
- Tax Payer : Tektronix (India) P Ltd
ITAT: Upholds Sec.271AA penalty-deletion; No specific default shown by AO, TPO gave clean chit
- In Favour of Assessee
- Citation Number : TS-80-ITAT-2025(Ahd)-TP
- Tax Payer : Best Oasis Limited
ITAT: Adopts LIBOR+200 bps as interest on AE receivables; Follows judicial precedents
- In Favour of Assessee
- Citation Number : TS-77-ITAT-2025(HYD)-TP
- Tax Payer : Harsco India Services Pvt Ltd
ITAT: Upholds TNMM over CUP as MAM for benchmarking sale/export of goods
- In Favour of Assessee
- Citation Number : TS-76-ITAT-2025(Mum)-TP
- Tax Payer : Omni Active Health Technologies Limited
ITAT: Rules on aggregation of transactions, tested-party selection, guarantee commission, interest on receivables
- In Favour of Both, Partially
- Citation Number : TS-75-ITAT-2025(Mum)-TP
- Tax Payer : VVF (India) Limited
ITAT: Holds DRP not empowered to direct AO/TPO in second round of proceedings
- In Favour of Assessee
- Citation Number : TS-72-ITAT-2025(CHNY)-TP
- Tax Payer : Young Buhmwoo India Co Pvt Ltd
ITAT: Upholds deletion of TP-addition w.r.t electricity-transfer; Follows precedents
- In Favour of Both, Partially
- Citation Number : TS-73-ITAT-2025(JPR)-TP
- Tax Payer : Wonder Cement Limited
ITAT: Extended time-limit of 12 months not available to Non-resident; Quashes assessment-order
- In Favour of Assessee
- Citation Number : TS-66-ITAT-2025(HYD)-TP
- Tax Payer : Smt. Maliha Syeda
ITAT: Deletes AMP-adjustment for Renault India, follows earlier order
- In Favour of Assessee
- Citation Number : TS-71-ITAT-2025(CHNY)-TP
- Tax Payer : Renault India P Ltd
HC: Affirms deletion of adjustment qua inter-unit power transfer; Follows Jindal Steel SC-decision
- In Favour of Assessee
- Citation Number : TS-68-HC-2025(CAL)-TP
- Tax Payer : Star Paper Mills Limited
ITAT: TP-adjustment w.r.t R&D services covered by BAPA/MAP; Deletes adjustment qua lab-equipment purchases
- In Favour of Both, Partially
- Citation Number : TS-69-ITAT-2025(Mum)-TP
- Tax Payer : Unilever Industries Pvt Ltd
SC: Refuses to weigh in on international transaction controversy, relegates NDTV to AO
- In Favour of Revenue
- Citation Number : TS-70-SC-2025-TP
- Tax Payer : New Delhi Television Limited
ITAT: Quashes AO’s order as time-barred, provisions of Sec. 144(13) not complied with
- In Favour of Assessee
- Citation Number : TS-65-ITAT-2025(HYD)-TP
- Tax Payer : TMEIC Industrial Systems India Private Limited
ITAT: Tax paid for international transactions, as per agreed price under APA
- In Favour of Assessee
- Citation Number : TS-67-ITAT-2025(HYD)-TP
- Tax Payer : Broadridge Financial Solutions (India) Pvt Ltd
ITAT: Stays recovery of outstanding demand for 180 days in case of Honda R&D Company
- In Favour of Assessee
- Citation Number : TS-63-ITAT-2025(DEL)-TP
- Tax Payer : Honda R & D (India) Pvt Ltd
HC: Confirms Tribunal's decision upholding 1% as stand by letter of credit to be at ALP
- In Favour of Assessee
- Citation Number : TS-64-HC-2025(DEL)-TP
- Tax Payer : Micromax Informatics Ltd
ITAT: Remits TP-adjustments qua royalty payments and reimbursement of expenses; Follows assessee’s earlier orders
- In Favour of Both, Partially
- Citation Number : TS-60-ITAT-2025(Mum)-TP
- Tax Payer : Vodafone Idea Ltd
HC: Notes DRP's disallowance of goodwill-depreciation deleted by ITAT, quashes reassessment
- In Favour of Assessee
- Citation Number : TS-61-HC-2025(GUJ)-TP
- Tax Payer : Ammann India Pvt Ltd