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Income tax Appellate Tribunal Latest

ITAT: Quashes final assessment order passed beyond extended time limit u/s.Sec.153(4)

Dec 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-775-ITAT-2025(HYD)-TP
  • Tax Payer : Sresta Natural Bioproducts Ltd
Income tax Appellate Tribunal

ITAT: Holds time-barred final assessment order as null and void; Follows precedents

Dec 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-774-ITAT-2025(CHNY)-TP
  • Tax Payer : Eaton Power Quality Pvt Ltd
Income tax Appellate Tribunal

ITAT: Imputes interest rate @5.35% on ECB loans; Holds no binding effect of present settlement on other AYs

Dec 26, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-778-ITAT-2025(Ahd)-TP
  • Tax Payer : Gulbrandsen Technologies (India) Private Limited
Income tax Appellate Tribunal

ITAT: Directs TPO to pass speaking order in compliance with DRP’s direction w.r.t comparables’ selection

Dec 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-777-ITAT-2025(DEL)-TP
  • Tax Payer : Eli Lilly & Co (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Invalidates assessment order passed beyond limitation period

Dec 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-776-ITAT-2025(DEL)-TP
  • Tax Payer : CBRE South Asia (P) Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond extended period of 12 months pursuant to TPO-reference

Dec 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-771-ITAT-2025(HYD)-TP
  • Tax Payer : Shakti Hormann Private Limited
Income tax Appellate Tribunal

ITAT: Remits MAM selection issue noting no change in present years’ facts

Dec 24, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-773-ITAT-2025(DEL)-TP
  • Tax Payer : Compunnel Technology India Private Limited
Income tax Appellate Tribunal

ITAT: Excludes comparables with high turnover; Remits inclusion issue to CIT(A)

Dec 24, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-769-ITAT-2025(Bang)-TP
  • Tax Payer : Zyme Solutions P Ltd
Income tax Appellate Tribunal

ITAT: Quashes time-barred assessment order for Gainsight Software; Follows precedents

Dec 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-770-ITAT-2025(HYD)-TP
  • Tax Payer : Gainsight Software Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes ALP adjustment qua expenses allocated by HO to PO on Production Sharing Contract basis

Dec 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-772-ITAT-2025(Ahd)-TP
  • Tax Payer : Joshi Technologies International Inc India Projects
Income tax Appellate Tribunal

ITAT: Dismisses TP related ground, notes assessee entered into BAPA with CBDT

Dec 23, 2025
  • In Favour of None/NA
  • Citation Number : TS-768-ITAT-2025(Mum)-TP
  • Tax Payer : Morgan Stanley Advantage Services Pvt Ltd
High Court

HC: Quashes final assessment order passed beyond 2 months from due date

Dec 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-767-HC-2025(KAR)-TP
  • Tax Payer : Zynga Game Network India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Extends recovery stay for JioStar; Criticizes Revenue’s inaction & directs to take clear position in next hearing

Dec 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-766-ITAT-2025(Mum)-TP
  • Tax Payer : JioStar India Private Limited
Income tax Appellate Tribunal

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