Results for "" ( 75899 results )
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Rulings Transfer Pricing
ITAT: Excludes companies having high turnover; Directs recomputing interest by allowing 60 days credit period
May 22, 2026- In Favour of Assessee
- Citation Number : TS-401-ITAT-2026(HYD)-TP
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Rulings Transfer Pricing
HC: Allows Revenue's plea against ITAT's inclusion of 2 comparables in American Express' case
May 22, 2026- In Favour of Assessee
- Citation Number : TS-400-HC-2026(DEL)-TP
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Rulings GST
HC: Upholds GST jurisdiction over cross-LoC trade, treats transactions as intra-state supplies; Upholds combined SCN validity
May 22, 2026- In Favour of Respondent
- Citation Number : TS-1103-HC(J&K)-2025-GST
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Rulings IPR
HC: ChatGPT not mere intermediary under IT Act; Rejects IndiaMART’s TM dilution plea against OpenAI
May 22, 2026 -
Rulings Transfer Pricing
ITAT: Upholds deletion of TP-adjustment w.r.t inter-unit power supply transfer value of power by CPPs
May 22, 2026- In Favour of Assessee
- Citation Number : TS-394-ITAT-2026(Kol)-TP
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Rulings Transfer Pricing
ITAT: TPO erred in rejecting segmental financials; Finds interest payment basis prior RBI-approval at ALP
May 22, 2026- In Favour of Assessee
- Citation Number : TS-399-ITAT-2026(HYD)-TP
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Rulings Direct Tax
ITAT: Rules GST refunds non-taxable if taxes not routed through P&L; Rejects Sec. 41(1) taxability
May 22, 2026- In Favour of Assessee
- Citation Number : TS-739-ITAT-2026(Bang)
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Rulings Transfer Pricing
ITAT: Upholds CIT(A)’s exclusion and inclusion of comparables; Dismisses Revenue’s appeal
May 22, 2026- In Favour of Assessee
- Citation Number : TS-398-ITAT-2026(Mum)-TP
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Experts' Corner CL Free
LLP Mergers: Regulatory Possibility, Tax Impossibility, and the Case for Reform Free
May 22, 2026 -
Rulings Transfer Pricing
ITAT: Excludes payment to key managerial personnel while computing RPT percentage, restores comparables selection
May 22, 2026- In Favour of Both, Partially
- Citation Number : TS-393-ITAT-2026(HYD)-TP
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Rulings CL
SEBI: Non-Discretionary Portfolio Management Services clients retain right to pledge securities
May 22, 2026 -
Rulings Direct Tax
ITAT: Registered deed not mandatory for Sec. 54 deduction; Remands matter for verification
May 22, 2026- In Favour of Revenue
- Citation Number : TS-738-ITAT-2026(HYD)
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News GST
Bombay HC to examine legality of mandatory ITC distribution under pre-amended Section 20
May 22, 2026 -
Rulings Direct Tax
ITAT: No rule permits substituting land cost with market value for Sec. 80-IB(10) calculation
May 22, 2026- In Favour of Assessee
- Citation Number : TS-740-ITAT-2026(CHNY)