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Income tax Appellate Tribunal Latest

ITAT: Accepts assessee’s plea w.r.t inclusion/exclusion of comparables in SWD segment

Apr 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-153-ITAT-2025(DEL)-TP
  • Tax Payer : AON Consulting Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes adjustments w.r.t IGS & franchise fees payments, final order not in conformity with DRP-directions

Apr 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-154-ITAT-2025(Mum)-TP
  • Tax Payer : Royal Canin India Private Limited
Income tax Appellate Tribunal

ITAT: TP/Draft Orders issued on non-existing entity not validated by final-order in amalgamated-entity's name

Apr 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-155-ITAT-2025(CHNY)-TP
  • Tax Payer : 20 Cube Logistics Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT: Dismisses Revenue’s MA for rectification of order holding TP-order passed beyond limitation

Apr 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-156-ITAT-2025(Bang)-TP
  • Tax Payer : Swiss Re-Global Business Solution (India) Pvt Ltd
High Court

HC: Disposes Revenue’s appeal against ITAT-order on comparables selection, working capital adjustment

Apr 11, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-594-HC-2024(KAR)-TP
  • Tax Payer : GXS India Technology Centre Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP-adjustments w.r.t manufacturing & R&D/business support services segments in second round

Apr 10, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-151-ITAT-2025(DEL)-TP
  • Tax Payer : Schneider Electric India (P) Ltd
Income tax Appellate Tribunal

ITAT: Directs inclusion of R Systems International after examining functional comparability

Apr 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-152-ITAT-2025(Mum)-TP
  • Tax Payer : Capita India Private Ltd
Income tax Appellate Tribunal

ITAT: Confirms CIT(A)’s deletion of addition qua HR Recruitment, Telephone and Communication services

Apr 10, 2025
  • In Favour of Revenue
  • Citation Number : TS-593-ITAT-2024(DEL)-TP
  • Tax Payer : Lummus Technology Heat Transfer B V
High Court

HC: Directs Interim Board to re-examine application filed by assessee on merits

Apr 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-758-HC-2023(DEL)-TP
  • Tax Payer : Unitech Wireless (Tamil Nadu) Private Limited
Income tax Appellate Tribunal

ITAT: Confirms CIT(A)’s restriction of corporate guarantee fee at 0.2%

Apr 09, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-150-ITAT-2025(NAG)-TP
  • Tax Payer : Avantha Holdings Ltd
High Court

HC: Disposes Revenue challenge against ITAT's recall of order qua guarantee-fee adjustment

Apr 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-149-HC-2025(GUJ)-TP
  • Tax Payer : Bosch Rexroth (India) Ltd
Income tax Appellate Tribunal

ITAT: Holds AO incorrect in determining loss based on non-existing Sec.143(1) intimation

Apr 08, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-146-ITAT-2025(Ahd)-TP
  • Tax Payer : Lesso Buildtech Private Limited
Income tax Appellate Tribunal

ITAT: Upholds segmentation of trading/manufacturing activities, remits capacity utilization/customs duty adjustments

Apr 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-147-ITAT-2025(DEL)-TP
  • Tax Payer : Rajasthan Prime Steel Processing Center Pvt Ltd
Income tax Appellate Tribunal

ITAT: Dismisses assessee's appeal challenging TP-additions made for IT enabled and IT services

Apr 08, 2025
  • In Favour of Revenue
  • Citation Number : TS-148-ITAT-2025(DEL)-TP
  • Tax Payer : Vertex Customer Management Ltd
High Court

HC: Disposes Revenue’s appeal against ITAT-order excluding Infosys BPO, Microland Ltd etc

Apr 08, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-591-HC-2024(KAR)-TP
  • Tax Payer : Nuance Transcription Services India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes adjustments qua IGS, purchase of fixed assets, royalty payment; Follows precedents

Apr 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-142-ITAT-2025(DEL)-TP
  • Tax Payer : Denso Haryana P. Ltd
Income tax Appellate Tribunal

ITAT: Crompton Greaves underwent amalgamation with a subsidiary, upholds exclusion

Apr 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-141-ITAT-2025(DEL)-TP
  • Tax Payer : Delta Power Solution India P Ltd
Income tax Appellate Tribunal

ITAT: Remits TP-adjustment qua allocation fee, adopts LIBOR+200 points for interest on receivables

Apr 07, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-143-ITAT-2025(HYD)-TP
  • Tax Payer : Kantar GDC India Private Limited
Income tax Appellate Tribunal

ITAT: Upholds rejection of assessee’s internal TNMM / TP-analysis; Includes/excludes comparables citing turnover, functional similarity

Apr 07, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-144-ITAT-2025(HYD)-TP
  • Tax Payer : Purpletalk India Private Limited
Income tax Appellate Tribunal

ITAT: Directs TPO to redetermineTP-adjustment qua royalty payment as per Rule 10CA(7)

Apr 07, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-145-ITAT-2025(DEL)-TP
  • Tax Payer : AT&T Global Business Services India P. Ltd.