Rulings ( 11095 results )

Filters
Income tax Appellate Tribunal Latest

ITAT: Quashes final assessment orders passed beyond limitation, including extended time u/s.153(4)

Dec 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-756-ITAT-2025(HYD)-TP
  • Tax Payer : Indeed India Operations Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment orders as passed beyond limitation, follows precedents

Dec 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-755-ITAT-2025(HYD)-TP
  • Tax Payer : Dr. Reddy’s Laboratories Limited
Income tax Appellate Tribunal

ITAT: Holds AO passed final assessment order beyond Sec.153 time limit; Quashes same

Dec 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-754-ITAT-2025(HYD)-TP
  • Tax Payer : NTT Data Business Solutions Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond upper time limit provided u/s.153(1) and 153(4)

Dec 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-753-ITAT-2025(HYD)-TP
  • Tax Payer : ADP Private Limited
Income tax Appellate Tribunal

ITAT: Quashes time-barred assessment order; Considers pendency of issue before SC in Shelf Drilling case

Dec 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-752-ITAT-2025(HYD)-TP
  • Tax Payer : Callidus Cloud (India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes time-barred assessment order passed beyond prescribed statutory limit

Dec 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-751-ITAT-2025(HYD)-TP
  • Tax Payer : Western UP Tollway Limited
High Court

HC: Dismisses Revenue’s appeal challenging ITAT’s order on forex and comparables

Dec 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-750-HC-2025(DEL)-TP
  • Tax Payer : Steria (India) Limited
Income tax Appellate Tribunal

ITAT: Admits additional ground; Quashes final assessment order passed beyond upper time limit

Dec 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-749-ITAT-2025(HYD)-TP
  • Tax Payer : Interwrap Corp Private Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond time limit prescribed u/s.153; Follows precedents

Dec 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-748-ITAT-2025(HYD)-TP
  • Tax Payer : DSM Shared Services India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond time limit; Follows precedents

Dec 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-747-ITAT-2025(HYD)-TP
  • Tax Payer : Saxon Global India Private Limited
Income tax Appellate Tribunal

ITAT: Adjudicates TP-adjustments qua management support services, reimbursement, guarantee fee, inter-unit electricity sale, etc

Dec 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-745-ITAT-2025(DEL)-TP
  • Tax Payer : SRF Limited
Income tax Appellate Tribunal

ITAT: Upholds deletion of adjustment qua royalty payment, follows earlier order for Vodafone West

Dec 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-746-ITAT-2025(Mum)-TP
  • Tax Payer : Vodafone West Limited
Income tax Appellate Tribunal

ITAT: Quashes assessment order assed sans draft order, violative of Sec. 144C provisions

Dec 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-744-ITAT-2025(DEL)-TP
  • Tax Payer : AVL India Private Limited
High Court

HC: Dismisses Revenue’s appeal against ITAT-order w.r.t MAM selection

Dec 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-741-HC-2025(BOM)-TP
  • Tax Payer : Best Seller Fashion India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment order passed u/s. 92CA(3) as barred by limitation; Deletes entire TP-adjustment

Dec 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-743-ITAT-2025(Bang)-TP
  • Tax Payer : IQVIA RDS (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Holds internal TNMM, basis audited segmentation, as MAM; Applies rule of consistency

Dec 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-742-ITAT-2025(CHNY)-TP
  • Tax Payer : POS Hyundai Steel Manufacturing Pvt Ltd
Income tax Appellate Tribunal

ITAT: Admits additional ground; Quashes final assessment order passed beyond statutory time limit

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-738-ITAT-2025(HYD)-TP
  • Tax Payer : R.A.K. Ceramics India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment order as passed beyond statutory time limit; Disposes of assessee’s appeal

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-736-ITAT-2025(HYD)-TP
  • Tax Payer : Parexel International (IRL) Limited
Income tax Appellate Tribunal

ITAT: Sets aside AO/DRP/TPO order computing ALP qua intra group services at Nil

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-735-ITAT-2025(DEL)-TP
  • Tax Payer : PICO Deepali Overlays Consortium
Income tax Appellate Tribunal

ITAT: Directs AO to give effect to UAPA covering international transaction of royalty payment

Dec 12, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-737-ITAT-2025(Mum)-TP
  • Tax Payer : Gia India Laboratory Pvt Ltd