Rulings ( 10947 results )
High Court
Latest
HC: Disposes of appeal filed by Revenue as issue settled by MAP resolution under India and UK DTAA
Oct 15, 2025
- In Favour of Assessee
- Citation Number : TS-608-HC-2025(KAR)-TP
- Tax Payer : NDS Services Pay - TV Technology Private Limited
High Court
HC: Sets aside Sec.271AA(1) penalty; Directs Assessment/ Penalty Unit to pass fresh penalty order
Oct 15, 2025
- In Favour of Assessee
- Citation Number : TS-607-HC-2025(GUJ)-TP
- Tax Payer : GFL Ltd
Income tax Appellate Tribunal
ITAT: Receipts towards annual fixed charges emanating from power purchase agreement eligible for Sec.80IA deduction
Oct 15, 2025
- In Favour of Assessee
- Citation Number : TS-605-ITAT-2025(Mum)-TP
- Tax Payer : Bhandar Power Ltd
Income tax Appellate Tribunal
ITAT: Notes Sec.271G penalty wrongly imposed for not benchmarking, as opposed to non-furnishing of information
Oct 15, 2025
- In Favour of Assessee
- Citation Number : TS-604-ITAT-2025(Ahd)-TP
- Tax Payer : Atul Limited
High Court
HC: Sets aside AO’s final assessment order passed without waiting for outcome of DRP proceedings
Oct 15, 2025
- In Favour of Assessee
- Citation Number : TS-602-HC-2025(KAR)-TP
- Tax Payer : INFRRD PRIVATE LIMITED
High Court
HC: Quashes final assessment order passed along with demand and penalty notices before DRP’s directions
Oct 15, 2025
- In Favour of Assessee
- Citation Number : TS-603-HC-2025(KAR)-TP
- Tax Payer : GRAB GRECO LLP
Income tax Appellate Tribunal
ITAT: Upholds CIT(A)’s rejection of CPM, deletes addition for export transaction
Oct 14, 2025
- In Favour of Assessee
- Citation Number : TS-601-ITAT-2025(PUN)-TP
- Tax Payer : Alfa Laval India Ltd
Income tax Appellate Tribunal
ITAT: Holds RPM as MAM for distribution segment, deletes adjustment w.r.t expense recovery
Oct 14, 2025
- In Favour of Both, Partially
- Citation Number : TS-599-ITAT-2025(DEL)-TP
- Tax Payer : Panasonic India Pvt Ltd
High Court
HC: Timeline u/s.144C(13) mandatory even in case of remand proceedings; Treats Rs.5 cr TP-adjustment as non-est
Oct 13, 2025
- In Favour of Assessee
- Citation Number : TS-600-HC-2025(BOM)-TP
- Tax Payer : Archroma International (India) Private Limited earlier known as Huntsman International (India) Private Limited
Income tax Appellate Tribunal
ITAT: Holds negative lien, on receivables and participating interest on oil-&-gas blocks, not corporate guarantee
Oct 13, 2025
- In Favour of Assessee
- Citation Number : TS-598-ITAT-2025(DEL)-TP
- Tax Payer : JOGPL Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Deletes TP-adjustment for royalty payment following assessee’s earlier order
Oct 10, 2025
- In Favour of Assessee
- Citation Number : TS-596-ITAT-2025(DEL)-TP
- Tax Payer : Maruti Suzuki India Limited
Income tax Appellate Tribunal
ITAT: Dismisses appeal as withdrawn since TP issues resolved under India-US MAP resolution
Oct 10, 2025
- In Favour of None/NA
- Citation Number : TS-594-ITAT-2025(HYD)-TP
- Tax Payer : Microsoft Global Services Centre (India) Private Limited
Income tax Appellate Tribunal
ITAT: Excludes Maxim SMT Technologies since it does not qualify trading turnover filter
Oct 10, 2025
- In Favour of Assessee
- Citation Number : TS-595-ITAT-2025(PUN)-TP
- Tax Payer : B & R Industrial Automation Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Directs recomputing margins, exclude domestic revenue/expenditure and rework comparability afresh
Oct 10, 2025
- In Favour of Both, Partially
- Citation Number : TS-597-ITAT-2025(HYD)-TP
- Tax Payer : Invesco (India) Private Limited
High Court
HC: Disposes Vodafone India's writ, declares corporate guarantee given to Department by AE as cancelled
Oct 09, 2025
- In Favour of Assessee
- Citation Number : TS-588-HC-2025(BOM)-TP
- Tax Payer : Vodafone India Services Private Ltd.
Income tax Appellate Tribunal
ITAT: Recalls Tribunal’s order; Holds if Revenue’s revised grounds considered, tax effect is above monetary limit
Oct 09, 2025
- In Favour of Revenue
- Citation Number : TS-592-ITAT-2025(HYD)-TP
- Tax Payer : Market Tools & Research Private Limited
Income tax Appellate Tribunal
ITAT: Remits TP adjustment qua payment of infrastructure fee & expense reimbursement; Directs verification of additional evidences
Oct 09, 2025
- In Favour of Assessee
- Citation Number : TS-593-ITAT-2025(DEL)-TP
- Tax Payer : Honda R&D (India) Pvt Ltd
Income tax Appellate Tribunal
ITAT: Remits ALP determination for import price of software to examine Systango’s functional profile
Oct 09, 2025
- In Favour of Both, Partially
- Citation Number : TS-591-ITAT-2025(Mum)-TP
- Tax Payer : eBaotech India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Upholds deletion of disallowance u/s.40(a)(i) qua expense reimbursement, notes no TP-adjustment made
Oct 08, 2025
- In Favour of Assessee
- Citation Number : TS-590-ITAT-2025(CHNY)-TP
- Tax Payer : Barclays Global Service Centre Pvt. Ltd
High Court
HC: Quashes final assessment order passed sans draft order, follows precedent
Oct 08, 2025
- In Favour of Assessee
- Citation Number : TS-586-HC-2025(BOM)-TP
- Tax Payer : Danfoss Fluid Power Private Limited