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Income tax Appellate Tribunal Latest

ITAT: Quashes final assessment order as passed beyond prescribed time limit u/s 144C(13); Follows precedent

Jul 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-386-ITAT-2025(DEL)-TP
  • Tax Payer : Rolls Royce India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Permits assessee to withdraw TP appeal related appeal in light of BAPA

Jul 04, 2025
  • In Favour of None/NA
  • Citation Number : TS-384-ITAT-2025(HYD)-TP
  • Tax Payer : F5 Networks Innovation Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Includes 'reliability charge' for computing ALP of power-transfer, allows deduction qua waste management system

Jul 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-387-ITAT-2025(JPR)-TP
  • Tax Payer : Shree Cement Limited
Income tax Appellate Tribunal

ITAT: Holds TPO’s order in a non-existing entity’s name as nullity; Deletes adjustment

Jul 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-385-ITAT-2025(PUN)-TP
  • Tax Payer : Capgemini Technology Services India Limited
Income tax Appellate Tribunal

ITAT: Directs AO to recompute addition by @ 0.5% commission on the corporate financial guarantee

Jul 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-382-ITAT-2025(Mum)-TP
  • Tax Payer : UPL Limited
Income tax Appellate Tribunal

ITAT: Directs AO to adopt ALP rate @ 0.5% for corporate guarantee; Follows earlier order

Jul 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-383-ITAT-2025(CHANDI)-TP
  • Tax Payer : Punjab Chemicals & Crop Protection Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment order as basis for framing assessment, viz. revisionary order, already quashed

Jul 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-380-ITAT-2025(HYD)-TP
  • Tax Payer : Cambridge Technology Enterprises Ltd
High Court

HC: Holds ITAT’s remand does not dispense with mandatory procedure u/s.144C; Reverses Single judge

Jul 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-381-HC-2025(MAD)-TP
  • Tax Payer : Enfinity Solar Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT: Sets aside time barred assessment order being null and void

Jul 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-377-ITAT-2025(DEL)-TP
  • Tax Payer : Jones Lang LaSalle Property Consultants (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rules on adjustments qua transfer of electricity/steam, deletes addition qua interest on receivables

Jul 02, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-379-ITAT-2025(DEL)-TP
  • Tax Payer : DCM Shriram Ltd
Income tax Appellate Tribunal

ITAT: Confirms CIT(A)’s deletion of TP addition qua loan, corporate guarantee commission; Follows earlier orders

Jul 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-378-ITAT-2025(Ahd)-TP
  • Tax Payer : Nirma Limited
Income tax Appellate Tribunal

ITAT: Deletes AMP-adjustment as expenses related to distribution activities recovered through subvention income

Jul 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-376-ITAT-2025(Mum)-TP
  • Tax Payer : Edwards Lifesciences (India) Private Limited
Income tax Appellate Tribunal

ITAT: Directs recomputation of eligible profits using SEB/distribution companies’ rates; Follows precedents

Jul 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-374-ITAT-2025(DEL)-TP
  • Tax Payer : Shahi Exports Pvt Ltd
Income tax Appellate Tribunal

ITAT: Directs considering approved/standard loss determined by Regulatory Authority w.r.t electricity-transfer

Jul 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-375-ITAT-2025(DEL)-TP
  • Tax Payer : Dev Priya Products Pvt.Ltd
Income tax Appellate Tribunal

ITAT: Directs AO to keep outstanding demand of Rs.1.73 crore in abeyance till appeal disposal

Jun 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-371-ITAT-2025(Bang)-TP
  • Tax Payer : Norwich Clinical Services Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants stay for a period of 6 months, directs department to adjust 20% of disputed demand against refund

Jun 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-373-ITAT-2025(Bang)-TP
  • Tax Payer : Synamedia India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Extends stay for a further period of 6 months

Jun 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-372-ITAT-2025(Bang)-TP
  • Tax Payer : Quess Corp Ltd
Income tax Appellate Tribunal

ITAT: Confirms assessee’s TNMM over CUP; Deletes TP-adjustment qua management fee

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-366-ITAT-2025(Mum)-TP
  • Tax Payer : NTT India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP-adjustment qua management fee & R&D payments; Directs assessee to provide evidence

Jun 26, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-367-ITAT-2025(Mum)-TP
  • Tax Payer : Fugro Survey India Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Directs application of RPT filter of 25% for comparables selection; Follows precedents

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-368-ITAT-2025(DEL)-TP
  • Tax Payer : Fil India Business & Research Services Private Limited