Rulings ( 11894 results )

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Income tax Appellate Tribunal

ITAT: Quashes final assessment order digitally signed beyond limitation period

  • In Favour of Assessee
  • Citation Number : TS-502-ITAT-2026(DEL)-TP
  • Tax Payer : Mitsui Prime Advanced Composites India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Holds forex gain as operating income; Rules on comparables selection

  • In Favour of Assessee
  • Citation Number : TS-501-ITAT-2026(DEL)-TP
  • Tax Payer : Sara Sae Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes adjustment made qua import of goods in trading / distribution segment

  • In Favour of Assessee
  • Citation Number : TS-500-ITAT-2026(DEL)-TP
  • Tax Payer : Beam Global Spirits & Wine (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP adjustment qua agency and marketing support services; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-498-ITAT-2026(DEL)-TP
  • Tax Payer : Spectris Technologies [P] Ltd
Income tax Appellate Tribunal

ITAT: Dismisses assessee’s appeal as withdrawn basis BAPA agreement with CBDT

  • In Favour of Assessee
  • Citation Number : TS-499-ITAT-2026(HYD)-TP
  • Tax Payer : Pegasystems Worldwide India (P) Ltd
Income tax Appellate Tribunal

ITAT: Auditors' report bears high evidentiary value, disapproves rejection of AE/non-AE segmental profitability sans reasons

  • In Favour of Assessee
  • Citation Number : TS-495-ITAT-2026(Mum)-TP
  • Tax Payer : Worley Services India Private Limited (Predecessor Company ‘Worley India Private Limited)
Income tax Appellate Tribunal

ITAT: AO’s non-compliance of DRP’s directions violation of statutory provision, quashes assessment order

  • In Favour of Assessee
  • Citation Number : TS-497-ITAT-2026(Bang)-TP
  • Tax Payer : ARM Embedded Technologies P Ltd
Income tax Appellate Tribunal

ITAT: Directs AO to apply LIBOR + 200 bps after providing ‘60’ days credit period for trade receivables

  • In Favour of Assessee
  • Citation Number : TS-496-ITAT-2026(HYD)-TP
  • Tax Payer : Model N India Software Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment on account of transaction of availing of business related support services

  • In Favour of Assessee
  • Citation Number : TS-494-ITAT-2026(Mum)-TP
  • Tax Payer : Ambit Capital Private Limited
Income tax Appellate Tribunal

ITAT: Upholds deletion of adjustments qua export sales, guarantee commission, service charges, SDTs for IPCA Labs

  • In Favour of Both, Partially
  • Citation Number : TS-493-ITAT-2026(Mum)-TP
  • Tax Payer : IPCA Laboratories Ltd
Income tax Appellate Tribunal

ITAT: Upholds deletion of TP-adjustment qua operation and maintenance services, sale of port services

  • In Favour of Assessee
  • Citation Number : TS-492-ITAT-2026(Mum)-TP
  • Tax Payer : JSW Jaigarh Port Limited
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment qua IGS; Revenue’s appeal before HC does not dilute earlier order's binding nature

  • In Favour of Assessee
  • Citation Number : TS-491-ITAT-2026(Mum)-TP
  • Tax Payer : Lanxess India Private Ltd.
Income tax Appellate Tribunal

ITAT: Rules on comparables for freight-forwarding, directs interest computation on outstanding 'net' receivables

  • In Favour of Both, Partially
  • Citation Number : TS-485-ITAT-2026(DEL)-TP
  • Tax Payer : Toll Global Forwarding India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)'s restriction of royalty payment to ALP accepted under APA covering other AYs

  • In Favour of Assessee
  • Citation Number : TS-489-ITAT-2026(CHNY)-TP
  • Tax Payer : PharmaZell (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Modifies earlier order w.r.t separate benchmarking of payment of infrastructure service fees, expense reimbursement

  • In Favour of Assessee
  • Citation Number : TS-488-ITAT-2026(DEL)-TP
  • Tax Payer : Honda R & D (India) Private Limited
Income tax Appellate Tribunal

ITAT: Directs AO to pass rectification order by reducing TP adjustment to Nil as recomputed by TPO

  • In Favour of Assessee
  • Citation Number : TS-490-ITAT-2026(Bang)-TP
  • Tax Payer : ZF DIGITAL SERVICES INDIA PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Observes, TPO wrongly held that assessee's consideration of 6-months' USD LIBOR is incorrect

  • In Favour of Assessee
  • Citation Number : TS-487-ITAT-2026(DEL)-TP
  • Tax Payer : Horiba India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Holds TP-grounds as infructuous, notes HC quashed rectification order which sought to revive TP-adjustment

  • In Favour of None/NA
  • Citation Number : TS-486-ITAT-2026(Mum)-TP
  • Tax Payer : Siemens Limited
Income tax Appellate Tribunal

ITAT: Directs AO to cap royalty / technical services fees @ 1.9% as accepted by CBDT in UAPA

  • In Favour of Assessee
  • Citation Number : TS-480-ITAT-2026(DEL)-TP
  • Tax Payer : Bellsonica Auto Component India Private Limited
Income tax Appellate Tribunal

ITAT: Adjudicates adjustments w.r.t interest on loan, guarantee fee, inter-unit power supply for JSW Steel

  • In Favour of Assessee
  • Citation Number : TS-483-ITAT-2026(Mum)-TP
  • Tax Payer : JSW Steel Ltd