Rulings ( 11158 results )
Income tax Appellate Tribunal
ITAT: Deletes TP-adjustments w.r.t royalty payment, AMP expenses for Vodafone Digilink; Follows earlier order
Oct 20, 2025
- In Favour of Both, Partially
- Citation Number : TS-621-ITAT-2025(Mum)-TP
- Tax Payer : Vodafone Digilink Ltd
Income tax Appellate Tribunal
ITAT: Restores adjustment w.r.t IGS, rules on comparables for contract R&D services
Oct 20, 2025
- In Favour of Both, Partially
- Citation Number : TS-622-ITAT-2025(DEL)-TP
- Tax Payer : Schneider Electric Private Limited
Income tax Appellate Tribunal
ITAT: Rules on comparables for electrical equipment manufacturer, rejects NIL ALP of IGS
Oct 17, 2025
- In Favour of Assessee
- Citation Number : TS-616-ITAT-2025(Bang)-TP
- Tax Payer : TE Connectivity India P Ltd
Income tax Appellate Tribunal
ITAT: Recharacterization of CCDs as equity not justified; Directs proportionate disallowance of interest capitalized to WiP
Oct 17, 2025
- In Favour of Assessee
- Citation Number : TS-613-ITAT-2025(DEL)-TP
- Tax Payer : Alfanar Energy Private Limited
Income tax Appellate Tribunal
ITAT: Deletes TP-adjustment qua AMP expense, remits royalty payment issue; Follows earlier orders
Oct 17, 2025
- In Favour of Both, Partially
- Citation Number : TS-612-ITAT-2025(DEL)-TP
- Tax Payer : LG Electronics India Pvt. Ltd.
Income tax Appellate Tribunal
ITAT: Deletes adjustment w.r.t allocation of regional headquarter charges, accepts TNMM and aggregation approach
Oct 17, 2025
- In Favour of Assessee
- Citation Number : TS-615-ITAT-2025(PUN)-TP
- Tax Payer : Lear Automotive India Pvt. Ltd.
Income tax Appellate Tribunal
ITAT: Rules on adjustments w.r.t equipment distribution segment, business support segment, expense recovery, etc.
Oct 16, 2025
- In Favour of Assessee
- Citation Number : TS-610-ITAT-2025(DEL)-TP
- Tax Payer : Huawei Telecommunications (India) Company Private Limited
High Court
HC: Dismisses Revenue’s appeal against ITAT-order holding assessee not 'eligible' u/s.144C
Oct 16, 2025
- In Favour of Assessee
- Citation Number : TS-609-HC-2025(DEL)-TP
- Tax Payer : Travelport LP
High Court
HC: Disposes of Dimexon Diamonds writ petition challenging the penalty order
Oct 16, 2025
- In Favour of Assessee
- Citation Number : TS-606-HC-2025(BOM)-TP
- Tax Payer : Dimexon Diamonds Ltd
High Court
HC: Disposes of assessee's writ petition challenging the penalty order as bad in law
Oct 16, 2025
- In Favour of Assessee
- Citation Number : TS-611-HC-2025(BOM)-TP
- Tax Payer : Dimexon Diamonds Ltd
High Court
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