Rulings ( 11814 results )

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Income tax Appellate Tribunal Latest

ITAT: Adjudicates TP-adjustments qua expense reimbursement and license fee payment for BBC India

Aug 25, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-657-ITAT-2026(DEL)-TP
  • Tax Payer : BBC Global News India Private Limited
Income tax Appellate Tribunal

ITAT: Rules on TP-adjustments qua provision of R&D services, interest on delayed trade receivables and ECBs

Aug 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-660-ITAT-2026(HYD)-TP
  • Tax Payer : Curia India Private Limited
Income tax Appellate Tribunal

ITAT: Rules on comparables for SWD services, ITeS, etc; Deletes adjustment for back office, sales, MSS

Aug 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-662-ITAT-2026(Mum)-TP
  • Tax Payer : Red Hat India Private Limited
Income tax Appellate Tribunal

ITAT: Rules on comparables for benchmarking sale of rice, treats export incentive/cash discount as operating

Aug 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-663-ITAT-2026(DEL)-TP
  • Tax Payer : Lama Rice Private Limited
Income tax Appellate Tribunal

ITAT: Rules on comparables selection under marketing support services & ITeS segments; Remits margin computation

Aug 25, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-658-ITAT-2026(DEL)-TP
  • Tax Payer : Prometric Testing (P) Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustments qua exclusivity / transition-fee payments made to British Telecom by Tech Mahindra

Aug 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-652-ITAT-2026(Mum)-TP
  • Tax Payer : Tech Mahindra Ltd
Income tax Appellate Tribunal

ITAT: Deletes AMP adjustment in case of Discovery Communication India; Follows precedents

Aug 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-653-ITAT-2026(DEL)-TP
  • Tax Payer : Discovery Communication India
Income tax Appellate Tribunal

ITAT: Deletes BLT based protective adjustment made for AMP expenses in case of Zimmer India

Aug 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-654-ITAT-2026(DEL)-TP
  • Tax Payer : Zimmer India Private Limited
Income tax Appellate Tribunal

ITAT: Rules on TP adjustment qua alleged interest received on advances, comparables selection

Aug 24, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-655-ITAT-2026(DEL)-TP
  • Tax Payer : Acme Cleantech Solutions Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rules on TP-adjustments qua corporate guarantee and interest on delayed payment of receivables

Aug 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-656-ITAT-2026(DEL)-TP
  • Tax Payer : Uflex Ltd
Income tax Appellate Tribunal

ITAT: Rules on TP-adjustment w.r.t support services, comparables selection, covid-adjustment, etc.

Aug 24, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-648-ITAT-2026(CHNY)-TP
  • Tax Payer : Schneider Electric Systems India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Confirms deletion of TP-adjustment qua trading of industrial material

Aug 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-647-ITAT-2026(DEL)-TP
  • Tax Payer : POSCO International India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s deletion of addition made on account of inter-unit sale of electricity and sale of steam

Aug 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-651-ITAT-2026(Ahd)-TP
  • Tax Payer : Nirma Limited
High Court

HC: Quashes ITAT-order on limitation considering Sec.92CA retro amendment, remits matter for decision on merits

Aug 22, 2026
  • In Favour of Revenue
  • Citation Number : TS-650-HC-2026(GUJ)-TP
  • Tax Payer : Zydus Lifesciences Ltd
Income tax Appellate Tribunal

ITAT: Upholds deletion of TP-adjustments w.r.t export of coffee, interest on ECB & delayed receivables

Aug 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-649-ITAT-2026(HYD)-TP
  • Tax Payer : INDUS COFFEE PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Holds final assessment order being barred by limitation; Follows precedents

Aug 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-642-ITAT-2026(DEL)-TP
  • Tax Payer : Express Freight Railway Consortium
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed without complying with DRP’s directions

Aug 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-643-ITAT-2026(Bang)-TP
  • Tax Payer : Akamai Technologies Solutions (India) Private Limited
Income tax Appellate Tribunal

ITAT: Rules on comparables in SWD segment and TP adjustment qua outstanding trade receivables

Aug 21, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-646-ITAT-2026(Bang)-TP
  • Tax Payer : Y MEDIA LABS PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Holds LIBOR+bps normal & reasonable interest rate qua loan; Confirms guarantee commission @ 1%

Aug 21, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-644-ITAT-2026(DEL)-TP
  • Tax Payer : Kohinoor Foods Limited
Income tax Appellate Tribunal

ITAT: Allows assessee's MA w.r.t TP-adjustment qua 'other support services' / R&D segment

Aug 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-635-ITAT-2026(Mum)-TP
  • Tax Payer : Rubicon Research Limited (Formerly Known as Rubicon Research Private Limited)