Rulings ( 11379 results )
Income tax Appellate Tribunal
Latest
ITAT: Excludes comparables having huge turnover for SWD-service provider, follows precedents
Mar 11, 2026
- In Favour of Both, Partially
- Citation Number : TS-222-ITAT-2026(Bang)-TP
- Tax Payer : Ariba Technologies India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Excludes functionally dissimilar company; DRP wrongly refers to website of another company
Mar 11, 2026
- In Favour of Assessee
- Citation Number : TS-224-ITAT-2026(DEL)-TP
- Tax Payer : Fujikawa Power
Income tax Appellate Tribunal
ITAT: Directs AO/TPO to compute PLI by treating goodwill as non-operative expense
Mar 11, 2026
- In Favour of Assessee
- Citation Number : TS-227-ITAT-2026(DEL)-TP
- Tax Payer : Bergen Engines India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rules on comparables selection, corporate guarantee in case of NDTV Ltd
Mar 11, 2026
- In Favour of Assessee
- Citation Number : TS-226-ITAT-2026(DEL)-TP
- Tax Payer : New Delhi Television Ltd
Income tax Appellate Tribunal
ITAT: Dismisses assessee’s appeal as withdrawn; Considers TP issues being resolved in light of MAP resolution
Mar 11, 2026
- In Favour of Assessee
- Citation Number : TS-225-ITAT-2026(Mum)-TP
- Tax Payer : CA India Technologies Pvt Ltd
Income tax Appellate Tribunal
ITAT: Excludes companies having higher turnover; Upholds LIBOR+200 bps for benchmarking interest on outstanding receivables
Mar 09, 2026
- In Favour of Both, Partially
- Citation Number : TS-221-ITAT-2026(Bang)-TP
- Tax Payer : Parametric Technology (India) Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rules on comparables for BPO services; Remits adjustments qua working capital, interest on receivables
Mar 09, 2026
- In Favour of Both, Partially
- Citation Number : TS-220-ITAT-2026(Bang)-TP
- Tax Payer : Exxonmobil Services and Technology Pvt Ltd
Income tax Appellate Tribunal
ITAT: Deletes TP-adjustment qua interest on outstanding receivables in case of debt-free assessee
Mar 06, 2026
- In Favour of Assessee
- Citation Number : TS-217-ITAT-2026(CHNY)-TP
- Tax Payer : Freshworks Technologies Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Grants extension of stay of demand for 180 days or appeal’s disposal, whichever is earlier
Mar 06, 2026
- In Favour of Assessee
- Citation Number : TS-219-ITAT-2026(DEL)-TP
- Tax Payer : BT India P Ltd
Income tax Appellate Tribunal
ITAT: Grants assessee stay for recovery of outstanding demand
Mar 06, 2026
- In Favour of Assessee
- Citation Number : TS-218-ITAT-2026(DEL)-TP
- Tax Payer : Pitney Bowes India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Allows assessee’s stay application seeking stay of recovery of outstanding demand of Rs.26.96 crores
Mar 05, 2026
- In Favour of Assessee
- Citation Number : TS-213-ITAT-2026(DEL)-TP
- Tax Payer : Expeditors International (India) Pvt Ltd
Income tax Appellate Tribunal
ITAT: Holds internal CUP as MAM for benchmarking interest on non-convertible debentures
Mar 05, 2026
- In Favour of Assessee
- Citation Number : TS-214-ITAT-2026-TP
- Tax Payer : Home Credit India Finance Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment orders passed beyond limitation period post remand
Mar 05, 2026
- In Favour of Assessee
- Citation Number : TS-215-ITAT-2026(DEL)-TP
- Tax Payer : Corteva Agriscience India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rules on comparables, imputes commission @ 0.04% on comfort letter for ICICI Bank
Mar 05, 2026
- In Favour of Assessee
- Citation Number : TS-216-ITAT-2026(Mum)-TP
- Tax Payer : ICICI Bank Ltd
Income tax Appellate Tribunal
ITAT: Grants conditional stay, subject to payment of 20% of outstanding demand
Mar 04, 2026
- In Favour of Assessee
- Citation Number : TS-212-ITAT-2026(DEL)-TP
- Tax Payer : CACI Aircon P. Ltd
High Court
HC: Dismisses Revenue’s appeal, substantial questions of law dismissed in assessee’s earlier order
Mar 03, 2026
- In Favour of Assessee
- Citation Number : TS-210-HC-2026(BOM)-TP
- Tax Payer : Aegis Ltd
Income tax Appellate Tribunal
ITAT: Adjudicates ALP adjustments based on BLT, Cost Plus Method and adjusted TNMM
Mar 03, 2026
- In Favour of Both, Partially
- Citation Number : TS-208-ITAT-2026(DEL)-TP
- Tax Payer : Callaway Golf India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Holds large turnover companies incomparable to assessee’s meagre turnover; Excludes 11 companies
Mar 03, 2026
- In Favour of Assessee
- Citation Number : TS-209-ITAT-2026(Bang)-TP
- Tax Payer : UL India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rules on comparables selection under data processing service/SWD segments
Mar 03, 2026
- In Favour of Assessee
- Citation Number : TS-211-ITAT-2026(Mum)-TP
- Tax Payer : Franklin Templeton International Services (India) Private Limited
Income tax Appellate Tribunal
ITAT: Upholds revision order u/s.263 for GMR Airports, TPO failed to enquire into SBLC arrangements
Mar 02, 2026
- In Favour of Assessee
- Citation Number : TS-207-ITAT-2026(Bang)-TP
- Tax Payer : GMR Airports Limited, (formerly known as GMR Airports Infrastructure Limited)