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Income tax Appellate Tribunal Latest

ITAT: Quashes final assessment order being time barred u/s.153; Follows precedent

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-137-ITAT-2026(DEL)-TP
  • Tax Payer : Voith Paper Fabrics India Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred u/s.153; Follows precedent

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-136-ITAT-2026(DEL)-TP
  • Tax Payer : Corteva Agriscience India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Allows assessee’s MA seeking rectification in assessment year and comparables

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-135-ITAT-2026(Mum)-TP
  • Tax Payer : DSV Air & Sea Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred u/s.153; Follows Li & Fung ruling

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-134-ITAT-2026(DEL)-TP
  • Tax Payer : VEETEE FINE FOODS LTD
Income tax Appellate Tribunal

ITAT: Directs consideration of three years average data for margin computation in case of IBM India

Feb 11, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-133-ITAT-2026(Bang)-TP
  • Tax Payer : IBM India Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred u/s.153; Follows precedent

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-132-ITAT-2026(DEL)-TP
  • Tax Payer : Consulting Engineering Services (India) P. Ltd
High Court

HC: Sets aside TPO’s order passed without providing copies of agreements referred to assessee

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-131-HC-2026(DEL)-TP
  • Tax Payer : LINDSTROM SERVICES INDIA PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred u/s.153

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-130-ITAT-2026(DEL)-TP
  • Tax Payer : Lufthansa Technik Services India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP-adjustment w.r.t transfer of intangibles, TPO proceeded on incorrect facts without proper benchmarking

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-129-ITAT-2026(CHNY)-TP
  • Tax Payer : PAR Formulations Private Limited
Income tax Appellate Tribunal

ITAT: Deletes adjustment w.r.t delay in receivables, considers APA & subsequent AY acceptance

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-128-ITAT-2026(Mum)-TP
  • Tax Payer : Vodafone India Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rules on TP adjustment qua interest free loan; Follows earlier order

Feb 11, 2026
  • In Favour of None/NA
  • Citation Number : TS-127-ITAT-2026(DEL)-TP
  • Tax Payer : Omaxe Ltd
Income tax Appellate Tribunal

ITAT: Rejects Nil-ALP determination qua market-survey expenses, considers assessee's increase in investment/sales

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-122-ITAT-2026(CHNY)-TP
  • Tax Payer : Tractors and Farm Equipment Ltd
Income tax Appellate Tribunal

ITAT: Remits ALP qua IGS; Directs assessee to submit evidence/details in support of its claim

Feb 10, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-125-ITAT-2026(DEL)-TP
  • Tax Payer : OSG (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s treatment of amortization of goodwill as an non-operating expense

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-123-ITAT-2026(CHNY)-TP
  • Tax Payer : Doosan Bobcat Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua commission received on import and export transaction

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-124-ITAT-2026(DEL)-TP
  • Tax Payer : Honda Trading Corporation India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rules on plea concerning inclusion/exclusion of comparables in SWD segment

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-126-ITAT-2026(Bang)-TP
  • Tax Payer : GE India Exports Pvt Ltd
Income tax Appellate Tribunal

ITAT: Allows assessee’s MA, deletes disallowance w.r.t payment of Sale Commission/Agency Fees

Feb 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-121-ITAT-2026(Mum)-TP
  • Tax Payer : Portescap India Private Limited
Income tax Appellate Tribunal

ITAT: Directs AO to correct the amount in order u/s. 154 basis modified return as per APA

Feb 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-120-ITAT-2026(Mum)-TP
  • Tax Payer : Gia India Laboratory Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits comparables selection issue to AO/TPO

Feb 06, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-119-ITAT-2026(DEL)-TP
  • Tax Payer : KGS Sourcing India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes adjustment w.r.t inter-unit transfer of power, follows Aditya Birla SB ruling

Feb 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-118-ITAT-2026(Mum)-TP
  • Tax Payer : JSW Steel Coated Products Limited