Rulings ( 10734 results )
Income tax Appellate Tribunal
ITAT: Grants stay on outstanding demand for 180 days; Directs 20% of disputed demand adjustment from pending refund
Apr 21, 2025
- In Favour of Assessee
- Citation Number : TS-174-ITAT-2025(DEL)-TP
- Tax Payer : Prometric Testing (P) Ltd
Income tax Appellate Tribunal
ITAT: Dismisses assessee’s appeal as withdrawn in light of VSVS
Apr 21, 2025
- In Favour of None/NA
- Citation Number : TS-175-ITAT-2025(DEL)-TP
- Tax Payer : K C Cottrell India P Ltd
Income tax Appellate Tribunal
ITAT: SDT provisions omitted post April 2017, hence TPO reference invalid
Apr 18, 2025
- In Favour of Assessee
- Citation Number : TS-172-ITAT-2025(DEL)-TP
- Tax Payer : NYMPHEA DEVELOPERS PVT LTD
High Court
HC: Disposes of assessee’s petition against DRP-order in light of statutory remedy of appeal
Apr 17, 2025
- In Favour of Revenue
- Citation Number : TS-596-HC-2024(DEL)-TP
- Tax Payer : Humboldt Wedag India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Dismisses appeal as withdrawn in light of assessee opting of VsVS
Apr 17, 2025
- In Favour of None/NA
- Citation Number : TS-171-ITAT-2025(CHNY)-TP
- Tax Payer : ZF CV Systems Europe BV
Income tax Appellate Tribunal
ITAT: Dismisses assessee’s appeal on benchmarking, comparable selection as withdrawn
Apr 17, 2025
- In Favour of None/NA
- Citation Number : TS-170-ITAT-2025(Mum)-TP
- Tax Payer : L&T MHI Power Turbine Generators Pvt Ltd
Income tax Appellate Tribunal
ITAT: Confirms CIT(A)’s deletion of Sec.271-G penalty; Cites non-applicability of TP provisions to SDTs covered u/s.92BA(i)
Apr 17, 2025
- In Favour of Both, Partially
- Citation Number : TS-595-ITAT-2024(Mum)-TP
- Tax Payer : Aura Spinwell Ltd
Income tax Appellate Tribunal
ITAT: Deletes TP adjustment qua outstanding receivables; Follows precedents
Apr 17, 2025
- In Favour of Assessee
- Citation Number : TS-165-ITAT-2025(CHNY)-TP
- Tax Payer : Trimble Information Technologies India Private Ltd
Income tax Appellate Tribunal
ITAT: Excludes Infosys, Persistent & other functionally dissimilar comparables for SWD/ITeS provider
Apr 17, 2025
- In Favour of Assessee
- Citation Number : TS-166-ITAT-2025(Mum)-TP
- Tax Payer : Thomson Reuters India Services Pvt Ltd
Income tax Appellate Tribunal
ITAT: Confirms guarantee commission @ 1%; Remits TP-addition qua interest on receivables / loan
Apr 17, 2025
- In Favour of Both, Partially
- Citation Number : TS-167-ITAT-2025(COCH)-TP
- Tax Payer : Synthite Industries (P) Ltd
Income tax Appellate Tribunal
ITAT: Deletes TP adjustment qua deemed brand development expenditure in case of Hyundai Motor India
Apr 17, 2025
- In Favour of Assessee
- Citation Number : TS-168-ITAT-2025(CHNY)-TP
- Tax Payer : Hyundai Motor India Limited
Income tax Appellate Tribunal
ITAT: Invalidates AO's reference to TPO qua SDT u/s.92BA(i)
Apr 17, 2025
- In Favour of Assessee
- Citation Number : TS-169-ITAT-2025(CHNY)-TP
- Tax Payer : Andavar Oil Company
Income tax Appellate Tribunal
ITAT: Deletes management services addition; Rejects shareholder activity plea sans any evidence
Apr 16, 2025
- In Favour of Assessee
- Citation Number : TS-164-ITAT-2025(PUN)-TP
- Tax Payer : Ariston Group India Private Limited
Income tax Appellate Tribunal
ITAT: Grants stay on balance of outstanding demand for 180 days
Apr 16, 2025
- In Favour of Assessee
- Citation Number : TS-163-ITAT-2025(Bang)-TP
- Tax Payer : Sprinklr India Private Ltd
Income tax Appellate Tribunal
ITAT: Grants extension of stay to Volvo CE India given pendency of APA proceedings
Apr 16, 2025
- In Favour of Assessee
- Citation Number : TS-160-ITAT-2025(Bang)-TP
- Tax Payer : Volvo CE India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Directs TPO to conduct detailed FAR analysis, pass reasoned order for comparables-selection
Apr 16, 2025
- In Favour of Both, Partially
- Citation Number : TS-161-ITAT-2025(Bang)-TP
- Tax Payer : Synamedia India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Grants stay to BMW India on recovery of balance outstanding demand for 180 days
Apr 16, 2025
- In Favour of Both, Partially
- Citation Number : TS-162-ITAT-2025(DEL)-TP
- Tax Payer : BMW India Private Ltd
Income tax Appellate Tribunal
ITAT: Grants stay, notes assessee paid 20% of tax demand complying with Sec.254(2)
Apr 15, 2025
- In Favour of Assessee
- Citation Number : TS-159-ITAT-2025(Bang)-TP
- Tax Payer : Rockstar Interactive India LLP
Income tax Appellate Tribunal
ITAT: Grants stay, payment of 20% demand unjust while earlier-AY's refund lies with Department
Apr 15, 2025
- In Favour of Assessee
- Citation Number : TS-157-ITAT-2025(Bang)-TP
- Tax Payer : Altisource Business Solutions Private Ltd
Income tax Appellate Tribunal
ITAT: Extends stay for 6 months; Considers payment of more than 20% of demand
Apr 15, 2025
- In Favour of Assessee
- Citation Number : TS-158-ITAT-2025(Bang)-TP
- Tax Payer : Volvo Group India Pvt Ltd