Updates ( 9016 results )

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ITAT: Remits ALP determination qua inter-unit transfer of raw-material, considers TNNM as MAM

  • In Favour of Assessee
  • Citation Number : TS-57-ITAT-2025(HYD)-TP
  • Tax Payer : Aurobindo Pharma Ltd.

ITAT: Issue pending before Supreme Court no basis to direct/enhance TP-adjustment u/s.263

  • In Favour of Assessee
  • Citation Number : TS-58-ITAT-2025(DEL)-TP
  • Tax Payer : Bharti Airtel Limited

HC: Dismisses Revenue’s appeal, upholds ITAT’s annulment of assessment

  • In Favour of Assessee
  • Citation Number : TS-59-HC-2025(DEL)-TP
  • Tax Payer : HCP Petrochem Pvt Ltd

HC: Allows Casio India’s appeal, sets aside ITAT’s remand w.r.t AMP adjustment

  • In Favour of Assessee
  • Citation Number : TS-55-HC-2025(DEL)-TP
  • Tax Payer : Casio India Company Pvt Ltd

HC: Dismisses Unilever Industries' writ but directs refund as per order u/s.154 r.w.s.92CD

  • In Favour of Revenue
  • Citation Number : TS-56-HC-2025(BOM)-TP
  • Tax Payer : Unilever Industries Pvt Ltd

ITAT: Rules on margin computation and comparables selection in case of Pfizer Products India

  • In Favour of Assessee
  • Citation Number : TS-53-ITAT-2025(Mum)-TP
  • Tax Payer : Pfizer Products India Private Limited

HC: Remits corporate guarantee commission issue to be decided in light of SC ruling on SAP Labs

  • In Favour of Assessee
  • Citation Number : TS-54-HC-2025(BOM)-TP
  • Tax Payer : Piramal Glass Ltd

ITAT: Deletes TP adjustment w.r.t administrative support services segment; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-51-ITAT-2025(DEL)-TP
  • Tax Payer : Corteva Agriscience India Pvt Ltd

ITAT: Directs exclusion of Persistent Systems on account of functional dissimilarity; Follows assessee’s earlier order

  • In Favour of Assessee
  • Citation Number : TS-52-ITAT-2025(DEL)-TP
  • Tax Payer : Fiserv India Pvt Ltd

ITAT: Excludes 4 comparables basis Assessee succeeded on this issue earlier

  • In Favour of Assessee
  • Citation Number : TS-49-ITAT-2025(DEL)-TP
  • Tax Payer : BT E Serv India Pvt Ltd

ITAT: Quashes final assessment order as time-barred; Follows Honda R&D ruling

  • In Favour of Assessee
  • Citation Number : TS-50-ITAT-2025(DEL)-TP
  • Tax Payer : BBC World Service India Pvt Ltd

ITAT: Directs AO/TPO to consider TP study report for de novo order u/s. 92CA

  • In Favour of Both, Partially
  • Citation Number : TS-47-ITAT-2025(DEL)-TP
  • Tax Payer : Senatech India Pvt Ltd

HC: No further profit attributable to Adobe's Indian entity as transaction at ALP, follows precedent

  • In Favour of Assessee
  • Citation Number : TS-45-HC-2025(DEL)-TP
  • Tax Payer : Adobe Systems Software Ireland Limited

HC: Upholds deletion of TP-addition qua expatriate-cost reimbursement, royalty-payment for Benetton India

  • In Favour of Assessee
  • Citation Number : TS-46-HC-2025(DEL)-TP
  • Tax Payer : Benetton India Pvt. Ltd

ITAT: Quashes Sec.263-order; Corporate-guarantee issue debatable, final assessment order conformed to DRP-directions

  • In Favour of Assessee
  • Citation Number : TS-43-ITAT-2025(HYD)-TP
  • Tax Payer : Cambridge Technology Enterprises Ltd

HC: Dismisses Revenue's appeal against ITAT-order w.r.t disallowance of management fees

  • In Favour of Assessee
  • Citation Number : TS-44-HC-2025(CAL)-TP
  • Tax Payer : Apollo Gleneagles Hospitals Ltd

ITAT: Rejects aggregation approach, remits IGS-adjustment citing lack of supporting documents

  • In Favour of Assessee
  • Citation Number : TS-38-ITAT-2025(Bang)-TP
  • Tax Payer : Caterpillar Financial Services India Pvt Ltd

ITAT: Adopts guarantee commission @ 0.50%, upholds royalty adjustment, remits AMP-adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-39-ITAT-2025(CHNY)-TP
  • Tax Payer : TVS Motor Company Ltd

ITAT: Deletes adjustment w.r.t interest on outstanding receivables, follows Kusum Healthcare ratio

  • In Favour of Assessee
  • Citation Number : TS-36-ITAT-2025(DEL)-TP
  • Tax Payer : Brake Parts India Private Limited

ITAT: NIL ALP of management-fee payment would lead to tax-base erosion, deletes TP-addition

  • In Favour of Both, Partially
  • Citation Number : TS-37-ITAT-2025(Mum)-TP
  • Tax Payer : NGA HR (India) Private Limited