Results for "" ( 75960 results )
-
Rulings Transfer Pricing
ITAT: Rules on comparables, working capital & risk adjustments for Honda (R&D) India
May 04, 2026- In Favour of Assessee
- Citation Number : TS-347-ITAT-2026(DEL)-TP
-
Rulings Direct Tax
HC: Prior opportunity to cross examine, farce, results in violation of principles of natural justice; Sets aside assessment order
May 04, 2026- In Favour of Assessee
- Citation Number : TS-635-HC-2026(DEL)
-
Rulings Transfer Pricing
ITAT: Holds DRP-directions, passed after lapse of 10 years pursuant to Tribunal's remand, as time-barred
May 04, 2026- In Favour of Assessee
- Citation Number : TS-334-ITAT-2026(DEL)-TP
-
Rulings Transfer Pricing
ITAT: Deletes adjustment qua management charges, technology & trademark license fee, etc; Follows earlier order
May 04, 2026- In Favour of Assessee
- Citation Number : TS-333-ITAT-2026(Bang)-TP
-
Rulings Transfer Pricing
ITAT: Holds TPO incorrect in rejecting internal TNMM, deletes adjustment qua export transaction; Follows earlier order
May 04, 2026- In Favour of Assessee
- Citation Number : TS-345-ITAT-2026(DEL)-TP
-
Rulings Transfer Pricing
ITAT: Quashes final assessment order passed alongwith demand and penalty notice; Cites breach of Sec.144C(1)
May 04, 2026- In Favour of Assessee
- Citation Number : TS-344-ITAT-2026(Bang)-TP
-
Rulings GST
HC: Refund rejection treating related entities as 'Agent' quashed for ignoring Assessee’s submission; Directs fresh adjudication
May 04, 2026- In Favour of Petitioner
- Citation Number : TS-318-HC(BOM)-2026-GST
-
Rulings Direct Tax
ITAT: Bonafide procedural delay in filing Form 10B, without malafide intentions, a curable defect; Allows exemption to trust
May 04, 2026- In Favour of Assessee
- Citation Number : TS-632-ITAT-2026(DEL)
-
Experts' Corner Direct Tax
Notice u/s 143(2) in Faceless Era: Assumption of Jurisdiction & Defence Mechanism
May 04, 2026 -
Rulings GST
AAR: Non-cash dealer incentives taxable as ‘supply of service’; GST payable on perquisite value
May 04, 2026- In Favour of Not Applicable
- Citation Number : TS-1097-AAR(TN)-2025-GST
-
Rulings GST
AAAR: Remands issue of taxability of non-cash incentives to AAR
May 04, 2026- In Favour of Not Applicable
- Citation Number : TS-317-AAAR(TN)-2026-GST
-
Rulings GST
AAAR: Govt-funded R&D activities by AYUSH-Ministry qua nodal-agency tantamount to ‘supply’; ‘Grants’ qualify as ‘consideration’
May 04, 2026- In Favour of Respondent
- Citation Number : TS-316-AAAR(AP)-2026-GST
-
Rulings Direct Tax
ITAT: Deletes STCG addition on surrender of tenancy rights; Taxability occurs on alternative permanent accommodation possession
May 04, 2026- In Favour of Assessee
- Citation Number : TS-633-ITAT-2026(Mum)