Updates ( 7761 results )
ITAT: Confirms deletion of TP-adjustments qua corporate guarantee and SDT between eligible / non-eligible units
Apr 04, 2025
- In Favour of Assessee
- Citation Number : TS-135-ITAT-2025(Kol)-TP
- Tax Payer : Emami Limited
ITAT: Payment terms dependent on mutual agreement, industry practice; Remits interest on receivables
Apr 04, 2025
- In Favour of Both, Partially
- Citation Number : TS-134-ITAT-2025(DEL)-TP
- Tax Payer : Stryker Global Technology Center Private Limited
ITAT: Includes comparable passing persistent-loss filter, treats 'liabilities no longer required written back' as non-operating
Apr 04, 2025
- In Favour of Both, Partially
- Citation Number : TS-133-ITAT-2025(DEL)-TP
- Tax Payer : GFK Nielsen India Private Limited
ITAT: Rules on TP-adjustments qua commission on guarantee / ECB / marketing of derivative products
Apr 03, 2025
- In Favour of Both, Partially
- Citation Number : TS-130-ITAT-2025(Mum)-TP
- Tax Payer : Credit Agricole Corporate and Investment Bank
ITAT: Directs consideration of revised Form-3CEB to determine AE-existence, interest-disallowance u/s.94B
Apr 03, 2025
- In Favour of Assessee
- Citation Number : TS-131-ITAT-2025(Mum)-TP
- Tax Payer : SP Imperial Star Private Limited
ITAT: Directs AO to give effect to DRP’s directions; Follows precedents
Apr 03, 2025
- In Favour of Assessee
- Citation Number : TS-132-ITAT-2025(CHANDI)-TP
- Tax Payer : Centrient Pharmaceuticals India Pvt Ltd
ITAT: Rejects recharacterization of equity transaction as loan; Deletes TP-adjustment
Apr 02, 2025
- In Favour of Assessee
- Citation Number : TS-125-ITAT-2025(Mum)-TP
- Tax Payer : Welspun Global Brands Ltd
ITAT: Directs AO/TPO to redetermine ALP by applying RPM, not TNMM as MAM
Apr 02, 2025
- In Favour of Assessee
- Citation Number : TS-126-ITAT-2025(DEL)-TP
- Tax Payer : Knauf India Pvt Ltd
ITAT: Includes/Excludes comparables for BPO services, considers forex gains as operating income
Apr 02, 2025
- In Favour of Assessee
- Citation Number : TS-127-ITAT-2025(DEL)-TP
- Tax Payer : Cvent India Pvt Ltd
ITAT: Directs AO to give effect to TPO’s rectification-order rejecting companies failing RPT filter
Apr 02, 2025
- In Favour of Assessee
- Citation Number : TS-124-ITAT-2025(DEL)-TP
- Tax Payer : Inter Continental Hotels Group (India) Pvt Ltd
ITAT: TPO's order in non-existent entity's name, despite assessee's multiple letters, is a nullity
Apr 01, 2025
- In Favour of Assessee
- Citation Number : TS-120-ITAT-2025(PUN)-TP
- Tax Payer : Capgemini Technology Services India Limited
ITAT: Rules on comparables' selection for printing-ink manufacturer, notes various uses of ink
Apr 01, 2025
- In Favour of Both, Partially
- Citation Number : TS-121-ITAT-2025(Kol)-TP
- Tax Payer : DIC India Limited
ITAT: Penalty levied u/s.271AA inapplicable; Assessee offers sufficient explanation for difference in valuation
Apr 01, 2025
- In Favour of Assessee
- Citation Number : TS-122-ITAT-2025(DEL)-TP
- Tax Payer : Sarens Heavy Lift India Pvt. Ltd
ITAT: Deletes IGS adjustment; Remits ALP-determination on fixed asset purchase
Mar 31, 2025
- In Favour of Both, Partially
- Citation Number : TS-118-ITAT-2025(DEL)-TP
- Tax Payer : Bio-Red Laboratories (India) P Ltd
ITAT: Discards lower authorities’ rejection of TNMM for benchmarking support services payment transaction
Mar 31, 2025
- In Favour of Assessee
- Citation Number : TS-119-ITAT-2025(CHNY)-TP
- Tax Payer : YCH Logistics India Private Limited
ITAT: Rejects Revenue's separate benchmarking for closely-linked transactions substantially emanating from common agreement
Mar 28, 2025
- In Favour of Both, Partially
- Citation Number : TS-116-ITAT-2025(DEL)-TP
- Tax Payer : YKK India Pvt Ltd
ITAT: Deletes TP-adjustment qua management fee; Follows earlier order
Mar 28, 2025
- In Favour of Assessee
- Citation Number : TS-117-ITAT-2025(Mum)-TP
- Tax Payer : NGA HR (India) Private Limited
ITAT: Holds assessment-order passed in name of non-existent company as invalid; Quashes same
Mar 27, 2025
- In Favour of Assessee
- Citation Number : TS-114-ITAT-2025(PUN)-TP
- Tax Payer : Liquidhub Analytics Pvt Ltd
ITAT: Remits MAM-selection; Directs AO/TPO to consider assessee’s FAR under trading, manufacturing segments
Mar 27, 2025
- In Favour of Both, Partially
- Citation Number : TS-113-ITAT-2025(Mum)-TP
- Tax Payer : Roechling Industrial India Private Limited
ITAT: Deletes addition w.r.t interest on receivables; No benefit passed on to AE by assessee
Mar 27, 2025
- In Favour of Assessee
- Citation Number : TS-112-ITAT-2025(DEL)-TP
- Tax Payer : Standard and Poors South Asia Services Private Ltd