Rulings ( 11072 results )

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Income tax Appellate Tribunal Latest

ITAT: Remits issue w.r.t interest on receivables, directs AO/TPO to examine eligibility for working capital adjustment

Dec 11, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-732-ITAT-2025(Bang)-TP
  • Tax Payer : Schneider Electric IT Business India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Directs computation of operating margin without excise duty, sales / income-tax; Remits TP-adjustment qua SDTs

Dec 11, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-731-ITAT-2025(DEL)-TP
  • Tax Payer : Balaji Powertronics
Income tax Appellate Tribunal

ITAT: Holds RPM as MAM over TNMM for assessee, a routine distributor; Follows Burberry India ruling

Dec 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-730-ITAT-2025(DEL)-TP
  • Tax Payer : Massimo Dutti India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Holds final assessment order passed beyond statutory time limit; Follows precedents

Dec 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-733-ITAT-2025(HYD)-TP
  • Tax Payer : Concentrix Catalyst Technologies (P) Ltd
Income tax Appellate Tribunal

ITAT: Assessee withdraws TP related grounds in light of MAP resolution

Dec 10, 2025
  • In Favour of None/NA
  • Citation Number : TS-726-ITAT-2025(Bang)-TP
  • Tax Payer : Informatica Business Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rejects separate benchmarking qua royalty payment, accepts assessee's aggregation approach under TNMM, follows precedent

Dec 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-724-ITAT-2025(PUN)-TP
  • Tax Payer : Cummins India Limited
Income tax Appellate Tribunal

ITAT: Rejects TPO’s re-characterization of assessee as contract R&D service provider, deletes adjustment

Dec 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-725-ITAT-2025(CHNY)-TP
  • Tax Payer : Scientific Games India Pvt Ltd (Formerly known as Bally Technologies India Pvt. Ltd.)
High Court

HC: Dismisses Revenue’s appeal on royalty issue, no substantial question of law arises for consideration

Dec 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-729-HC-2025(DEL)-TP
  • Tax Payer : Tupperware India Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Quashes assessment order for Brightcom Group as barred by limitation

Dec 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-728-ITAT-2025(HYD)-TP
  • Tax Payer : Brightcom Group Limited
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustments w.r.t commission on Standby Letter of Credit, interest on loan

Dec 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-727-ITAT-2025(DEL)-TP
  • Tax Payer : Matrix Clothing Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustments made qua IGS payment and marketing support services

Dec 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-723-ITAT-2025(Kol)-TP
  • Tax Payer : TDK India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment order as time-barred, issue pending resolution in Shelf Drilling

Dec 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-722-ITAT-2025(HYD)-TP
  • Tax Payer : Netcracker Technology Solutions (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes reimbursement of expenses adjustment; Holds transaction requires no separate mark-up

Dec 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-721-ITAT-2025(CHNY)-TP
  • Tax Payer : Fuji Electric India Private Limited
Income tax Appellate Tribunal

ITAT: Confirms CIT(A)’s deletion of Sec.271(1)(c)-penalty; Considers addition deletion in quantum appeal

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-719-ITAT-2025(Mum)-TP
  • Tax Payer : BP India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sets aside final assessment order passed beyond limitation prescribed u/s.144C(13)

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-718-ITAT-2025(DEL)-TP
  • Tax Payer : Luminous Power Technologies Private Ltd
Income tax Appellate Tribunal

ITAT: Remits TP benchmarking of rough diamonds import for lower authorities to examine afresh

Dec 08, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-720-ITAT-2025(Mum)-TP
  • Tax Payer : Harshid Export
Income tax Appellate Tribunal

ITAT: Holds Pr.CIT’s Sec.263 order as unsustainable, no prejudice once expenses recovered from AE with mark-up

Dec 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-715-ITAT-2025(PUN)-TP
  • Tax Payer : UBS Business Solutions (India) Pvt. Ltd (Successor to Credit Suisse Services (India) Pvt Ltd)
Income tax Appellate Tribunal

ITAT: Rejects NIL ALP for management fee, directs verification of assessee's benchmarking using 'other method'

Dec 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-716-ITAT-2025(Mum)-TP
  • Tax Payer : Kantar Analytics India Private Limited (formerly known as Firefly Market Research India Private Limited- Successor of Analytics Quotient Services India Private Limited)
Income tax Appellate Tribunal

ITAT: Views rectification sought is in nature of review, outside scope of Sec. 254(2)

Dec 05, 2025
  • In Favour of Revenue
  • Citation Number : TS-717-ITAT-2025(HYD)-TP
  • Tax Payer : Open Text Technologies India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes time-barred assessment order; HC remand-order did not extend statutory timeline

Dec 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-710-ITAT-2025(CHNY)-TP
  • Tax Payer : Multicoreware India P. Ltd