Updates ( 7761 results )

HC: Disposes of assessee’s petition against DRP-order in light of statutory remedy of appeal

  • In Favour of Revenue
  • Citation Number : TS-596-HC-2024(DEL)-TP
  • Tax Payer : Humboldt Wedag India Pvt. Ltd

ITAT: Dismisses appeal as withdrawn in light of assessee opting of VsVS

  • In Favour of None/NA
  • Citation Number : TS-171-ITAT-2025(CHNY)-TP
  • Tax Payer : ZF CV Systems Europe BV

ITAT: Dismisses assessee’s appeal on benchmarking, comparable selection as withdrawn

  • In Favour of None/NA
  • Citation Number : TS-170-ITAT-2025(Mum)-TP
  • Tax Payer : L&T MHI Power Turbine Generators Pvt Ltd

ITAT: Confirms CIT(A)’s deletion of Sec.271-G penalty; Cites non-applicability of TP provisions to SDTs covered u/s.92BA(i)

  • In Favour of Both, Partially
  • Citation Number : TS-595-ITAT-2024(Mum)-TP
  • Tax Payer : Aura Spinwell Ltd

ITAT: Deletes TP adjustment qua outstanding receivables; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-165-ITAT-2025(CHNY)-TP
  • Tax Payer : Trimble Information Technologies India Private Ltd

ITAT: Excludes Infosys, Persistent & other functionally dissimilar comparables for SWD/ITeS provider

  • In Favour of Assessee
  • Citation Number : TS-166-ITAT-2025(Mum)-TP
  • Tax Payer : Thomson Reuters India Services Pvt Ltd

ITAT: Confirms guarantee commission @ 1%; Remits TP-addition qua interest on receivables / loan

  • In Favour of Both, Partially
  • Citation Number : TS-167-ITAT-2025(COCH)-TP
  • Tax Payer : Synthite Industries (P) Ltd

ITAT: Deletes TP adjustment qua deemed brand development expenditure in case of Hyundai Motor India

  • In Favour of Assessee
  • Citation Number : TS-168-ITAT-2025(CHNY)-TP
  • Tax Payer : Hyundai Motor India Limited

ITAT: Invalidates AO's reference to TPO qua SDT u/s.92BA(i)

  • In Favour of Assessee
  • Citation Number : TS-169-ITAT-2025(CHNY)-TP
  • Tax Payer : Andavar Oil Company

ITAT: Deletes management services addition; Rejects shareholder activity plea sans any evidence

  • In Favour of Assessee
  • Citation Number : TS-164-ITAT-2025(PUN)-TP
  • Tax Payer : Ariston Group India Private Limited

ITAT: Grants stay on balance of outstanding demand for 180 days

  • In Favour of Assessee
  • Citation Number : TS-163-ITAT-2025(Bang)-TP
  • Tax Payer : Sprinklr India Private Ltd

ITAT: Grants extension of stay to Volvo CE India given pendency of APA proceedings

  • In Favour of Assessee
  • Citation Number : TS-160-ITAT-2025(Bang)-TP
  • Tax Payer : Volvo CE India Pvt. Ltd

ITAT: Directs TPO to conduct detailed FAR analysis, pass reasoned order for comparables-selection

  • In Favour of Both, Partially
  • Citation Number : TS-161-ITAT-2025(Bang)-TP
  • Tax Payer : Synamedia India Pvt Ltd

ITAT: Grants stay to BMW India on recovery of balance outstanding demand for 180 days

  • In Favour of Both, Partially
  • Citation Number : TS-162-ITAT-2025(DEL)-TP
  • Tax Payer : BMW India Private Ltd

ITAT: Grants stay, notes assessee paid 20% of tax demand complying with Sec.254(2)

  • In Favour of Assessee
  • Citation Number : TS-159-ITAT-2025(Bang)-TP
  • Tax Payer : Rockstar Interactive India LLP

ITAT: Grants stay, payment of 20% demand unjust while earlier-AY's refund lies with Department

  • In Favour of Assessee
  • Citation Number : TS-157-ITAT-2025(Bang)-TP
  • Tax Payer : Altisource Business Solutions Private Ltd

ITAT: Extends stay for 6 months; Considers payment of more than 20% of demand

  • In Favour of Assessee
  • Citation Number : TS-158-ITAT-2025(Bang)-TP
  • Tax Payer : Volvo Group India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-153-ITAT-2025(DEL)-TP
  • Tax Payer : AON Consulting Pvt. Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-154-ITAT-2025(Mum)-TP
  • Tax Payer : Royal Canin India Private Limited

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

  • In Favour of Assessee
  • Citation Number : TS-155-ITAT-2025(CHNY)-TP
  • Tax Payer : 20 Cube Logistics Solutions Pvt Ltd