Rulings ( 11034 results )
Income tax Appellate Tribunal
ITAT: Remits 271G penalty for fresh adjudication considering assessee additional evidence
Aug 18, 2025
- In Favour of Assessee
- Citation Number : TS-473-ITAT-2025(HYD)-TP
- Tax Payer : Limagrain India Private Limited
Income tax Appellate Tribunal
ITAT: Remits TP adjustments w.r.t manufacturing segment, purchase of components, contract R&D service segment
Aug 14, 2025
- In Favour of Assessee
- Citation Number : TS-470-ITAT-2025(DEL)-TP
- Tax Payer : Schneider Electric India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rules on comparables in SWD/ITeS segments and validity of assessment order
Aug 12, 2025
- In Favour of Assessee
- Citation Number : TS-469-ITAT-2025(Bang)-TP
- Tax Payer : Cloud Software Group India Private Limited
Income tax Appellate Tribunal
ITAT: Deletes TP adjustment qua AMP expenses in case of Sony India
Aug 12, 2025
- In Favour of Assessee
- Citation Number : TS-468-ITAT-2025(DEL)-TP
- Tax Payer : Sony India P Ltd
Income tax Appellate Tribunal
ITAT: Remits comparability issue; Directs fresh consideration in light of filters applied by TPO
Aug 12, 2025
- In Favour of Both, Partially
- Citation Number : TS-464-ITAT-2025(Bang)-TP
- Tax Payer : Dell International Services India Private Limited
Income tax Appellate Tribunal
ITAT: Directs application of interest rate on CCDs by applying PLR as against LIBOR
Aug 12, 2025
- In Favour of Assessee
- Citation Number : TS-466-ITAT-2025(DEL)-TP
- Tax Payer : CANDOR GURGAON ONE REALTY PROJECTS PRIVATE LIMITED
Income tax Appellate Tribunal
ITAT: Extends stay by 180 days or till appeal disposal or acceptance of APA by assessee
Aug 12, 2025
- In Favour of Assessee
- Citation Number : TS-465-ITAT-2025(Bang)-TP
- Tax Payer : Volvo CE India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Dismisses assessee’s appeal as withdrawn since issues settled under MAP
Aug 12, 2025
- In Favour of Assessee
- Citation Number : TS-467-ITAT-2025(Bang)-TP
- Tax Payer : NTT DATA Global Delivery Services Ltd
Income tax Appellate Tribunal
ITAT: Excludes marketing cost, bank charges from PLI computation, rules on comparables for SWD service-provider
Aug 11, 2025
- In Favour of Both, Partially
- Citation Number : TS-458-ITAT-2025(Bang)-TP
- Tax Payer : Dotgo Private Limited
Income tax Appellate Tribunal
ITAT: Holds final assessment order as time-barred, passed beyond mandated limit u/s. 144C(13)
Aug 11, 2025
- In Favour of Assessee
- Citation Number : TS-461-ITAT-2025(DEL)-TP
- Tax Payer : CNH Industrial (India) Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Extends stay with same terms and conditions for further period of 180 days
Aug 11, 2025
- In Favour of Assessee
- Citation Number : TS-463-ITAT-2025(Bang)-TP
- Tax Payer : Sigma Aldrich Chemicals Pvt Ltd
Income tax Appellate Tribunal
ITAT: Dismisses assessee’s appeal as withdrawn, issues covered under MAP
Aug 11, 2025
- In Favour of Assessee
- Citation Number : TS-462-ITAT-2025(Bang)-TP
- Tax Payer : NTT DATA Global Delivery Services Ltd.
Income tax Appellate Tribunal
ITAT: Treats export incentives, cash discount as operating income; Rules on comparables selection
Aug 11, 2025
- In Favour of Assessee
- Citation Number : TS-457-ITAT-2025(CHNY)-TP
- Tax Payer : ZF Rane Automotive India Private Limited
Income tax Appellate Tribunal
ITAT: Holds Internal CUP & internal TNMM as MAM for benchmarking garment sale
Aug 11, 2025
- In Favour of Assessee
- Citation Number : TS-459-ITAT-2025(CHNY)-TP
- Tax Payer : Ambattur Clothing Ltd
Supreme Court
SC: 50 Key Excerpts from SC's split verdict in Shelf Drilling controversy
Aug 08, 2025
- In Favour of Both, Partially
- Citation Number : TS-460-SC-2025-TP
- Tax Payer : Shelf Drilling Ron Tappmeyer Limited
Supreme Court
SC: 50 Key Excerpts from SC's split verdict in Shelf Drilling controversy
Aug 08, 2025
- In Favour of Assessee
- Citation Number : TS-456-SC-2025-TP
- Tax Payer : Shelf Drilling Ron Tappmeyer Limited
Income tax Appellate Tribunal
ITAT: Draft order not amenable to revision; Cannot invoke Sec.263 if assessment is void
Aug 08, 2025
- In Favour of Assessee
- Citation Number : TS-454-ITAT-2025(Mum)-TP
- Tax Payer : Alok Infrastructure Ltd
Income tax Appellate Tribunal
ITAT: Upholds deletion of adjustment made by invoking Sec.92BA(i) after omission by Finance Act, 2017
Aug 07, 2025
- In Favour of Assessee
- Citation Number : TS-445-ITAT-2025(RAI)-TP
- Tax Payer : C. G. Ispat Private Limited
Income tax Appellate Tribunal
ITAT: Impairment provision only accounting entry, includes comparable for FedEx India
Aug 07, 2025
- In Favour of Assessee
- Citation Number : TS-453-ITAT-2025(Mum)-TP
- Tax Payer : FedEx Express Transportation and Supply Chain Services India Private Limited
Income tax Appellate Tribunal
ITAT: Remits TP adjustment qua delayed receipt of receivables; Directs consideration of Kusum Healthcare ruling
Aug 07, 2025
- In Favour of Both, Partially
- Citation Number : TS-455-ITAT-2025(DEL)-TP
- Tax Payer : Corteva Agriscience Seeds Private Limited (Formerly known as PHI Seeds Private Limited