Rulings ( 11494 results )
High Court
HC: Allows assessee’s writ setting aside pending assessment as time-barred
Apr 23, 2026
- In Favour of Assessee
- Citation Number : TS-322-HC-2026(BOM)-TP
- Tax Payer : Benteler Automotive India Private Limited
Income tax Appellate Tribunal
ITAT: Rules on comparables selection, PLI computation, working capital adjustment
Apr 23, 2026
- In Favour of Both, Partially
- Citation Number : TS-321-ITAT-2026(Mum)-TP
- Tax Payer : Unilever Industries Pvt Ltd
Income tax Appellate Tribunal
ITAT: Holds TPO’s order passed without any authentication inappropriate, liable to be quashed
Apr 22, 2026
- In Favour of Assessee
- Citation Number : TS-319-ITAT-2026(DEL)-TP
- Tax Payer : UCWEB Mobile Pvt.Ltd
Income tax Appellate Tribunal
ITAT: Rules on validity of final assessment order and TP-adjustments qua IGS and royalty payment
Apr 22, 2026
- In Favour of Assessee
- Citation Number : TS-318-ITAT-2026(DEL)-TP
- Tax Payer : ATT Global Network Services India Private Limited
Income tax Appellate Tribunal
ITAT: Excludes MPS Ltd citing functional dissimilarity, extraordinary event of acquisition
Apr 22, 2026
- In Favour of Assessee
- Citation Number : TS-317-ITAT-2026(Mum)-TP
- Tax Payer : Clarivate Analytics (India) Private Limited
Income tax Appellate Tribunal
ITAT: Accepts margin under BAPA qua US-AEs as ALP for non US-AE transactions also
Apr 21, 2026
- In Favour of Assessee
- Citation Number : TS-316-ITAT-2026(Mum)-TP
- Tax Payer : Morgan Stanley Advantage Services Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rules on comparables selection; Directs application of LIBOR or Euribor rates for computing interest on outstanding receivables
Apr 21, 2026
- In Favour of Both, Partially
- Citation Number : TS-315-ITAT-2026(Bang)-TP
- Tax Payer : Meritor Commercial Vehicle Systems India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Remits TP-adjustment qua interest on CCDs, assessee/TPO/CIT(A) did not consider relevant factors
Apr 21, 2026
- In Favour of Both, Partially
- Citation Number : TS-312-ITAT-2026(Bang)-TP
- Tax Payer : Adamas Builders Pvt Ltd
Income tax Appellate Tribunal
ITAT: Deletes adjustment qua contract R&D support services, considers turnover/persistent loss-making filters
Apr 21, 2026
- In Favour of Assessee
- Citation Number : TS-314-ITAT-2026(Mum)-TP
- Tax Payer : CS Business Services (India) Private Limited
High Court
HC: Dismisses Revenue’s appeal on issues pertaining to forex exchange and comparables
Apr 21, 2026
- In Favour of Assessee
- Citation Number : TS-313-HC-2026(DEL)-TP
- Tax Payer : Steria India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Sets aside final assessment order passed beyond mandatory requirement of one month
Apr 20, 2026
- In Favour of Assessee
- Citation Number : TS-311-ITAT-2026(DEL)-TP
- Tax Payer : GHANPUR SOLAR PRIVATE LIMITED
Income tax Appellate Tribunal
ITAT: Admits additional ground; Sets aside time barred final assessment order
Apr 20, 2026
- In Favour of Assessee
- Citation Number : TS-310-ITAT-2026(DEL)-TP
- Tax Payer : Achampet Solar Private Ltd
Income tax Appellate Tribunal
ITAT: Deletes BLT based AMP adjustment in case of Louis Vuitton India; Follows precedents
Apr 20, 2026
- In Favour of Assessee
- Citation Number : TS-309-ITAT-2026(DEL)-TP
- Tax Payer : Louis Vuitton India Retail Pvt Ltd
Income tax Appellate Tribunal
ITAT: Upholds restriction of TP-adjustment to AE-transactions, grant of capacity utilization/working capital adjustments
Apr 17, 2026
- In Favour of Assessee
- Citation Number : TS-308-ITAT-2026(Bang)-TP
- Tax Payer : Brady Company India Pvt Ltd
Income tax Appellate Tribunal
ITAT: AO not required to pass draft order if matter restored to DRP by higher forum
Apr 17, 2026
- In Favour of Assessee
- Citation Number : TS-307-ITAT-2026(Bang)-TP
- Tax Payer : Mphasis Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order passed u/s 144C(13) without following DRP’s direction
Apr 16, 2026
- In Favour of Assessee
- Citation Number : TS-306-ITAT-2026(DEL)-TP
- Tax Payer : Midea India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rules on comparables qua distribution segment, deletes adjustment qua outstanding receivables
Apr 15, 2026
- In Favour of Assessee
- Citation Number : TS-304-ITAT-2026(DEL)-TP
- Tax Payer : Warner Media India P. Ltd
Income tax Appellate Tribunal
ITAT: Holds forex gain as operating income, no separate adjustment required for outstanding receivables
Apr 15, 2026
- In Favour of Both, Partially
- Citation Number : TS-303-ITAT-2026(CHNY)-TP
- Tax Payer : Same Deutz – Fahr India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment orders passed sans draft orders, follows Sumitomo Corp HC-ruling
Apr 14, 2026
- In Favour of Assessee
- Citation Number : TS-305-ITAT-2026(DEL)-TP
- Tax Payer : Sumitomo Corporation India P. Ltd
Income tax Appellate Tribunal
ITAT: Restores TP-adjustments w.r.t provision of SWD services, interest on receivables
Apr 14, 2026
- In Favour of Both, Partially
- Citation Number : TS-302-ITAT-2026(Bang)-TP
- Tax Payer : MatchMove India Private Limited