Rulings ( 11104 results )

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Income tax Appellate Tribunal Latest

ITAT: Adjudicates TP adjustment made on account of corporate guarantee, follows precedents

Dec 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-762-ITAT-2025(Kol)-TP
  • Tax Payer : Tega Industries Ltd
Income tax Appellate Tribunal

ITAT: Rules on TP-adjustment w.r.t sale of traded goods, notes one-off transaction not 'separate segment'

Dec 22, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-763-ITAT-2025(DEL)-TP
  • Tax Payer : Swatch Group (India) Retail Private Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua specified domestic transaction; Follows Texport HC-decision

Dec 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-764-ITAT-2025(Rjt)-TP
  • Tax Payer : Sureshkumar Harjivanbhai Chandarana
Income tax Appellate Tribunal

ITAT: Holds Agency and Marketing support services as distinct segments; Remits issue

Dec 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-765-ITAT-2025(DEL)-TP
  • Tax Payer : Spectris Technologies [P] Ltd
Income tax Appellate Tribunal

ITAT: Grants working capital adjustment, relies on earlier order

Dec 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-761-ITAT-2025(DEL)-TP
  • Tax Payer : Cosmo Films Limited
Income tax Appellate Tribunal

ITAT: Dismisses TP ground as resolved under MAP resolution

Dec 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-760-ITAT-2025(Bang)-TP
  • Tax Payer : Scania Commercial Vehicles India Private Limited
Income tax Appellate Tribunal

ITAT: Holds final assessment order barred by limitation; Follows Ramco Cements

Dec 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-759-ITAT-2025(Bang)-TP
  • Tax Payer : ARRIS Group India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes time-barred final assessment order for TMEIC Industrial Systems India

Dec 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-758-ITAT-2025(HYD)-TP
  • Tax Payer : TMEIC Industrial Systems India Private Limited
Income tax Appellate Tribunal

ITAT: Deletes SDT adjustment made qua interest on Inter Corporate Deposit

Dec 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-757-ITAT-2025(DEL)-TP
  • Tax Payer : Tata Steel Ltd
Income tax Appellate Tribunal

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