Rulings ( 11494 results )

Filters
Income tax Appellate Tribunal

ITAT: Directs JAO to delete levy of additional interest u/s. 234B and 234C and refund same

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-102-ITAT-2026(Ahd)-TP
  • Tax Payer : Sophos Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred; Follows judicial precedent

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-101-ITAT-2026(DEL)-TP
  • Tax Payer : Orange Business Services India Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment w.r.t fee for business support services; Rules on comparables for project segment

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2026(CHNY)-TP
  • Tax Payer : FLSmidth Private Limited
Income tax Appellate Tribunal

ITAT: Quashes time-barred final assessment order; Follows Li & Fung (India) ruling

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-99-ITAT-2026(DEL)-TP
  • Tax Payer : HONDA INDIA POWER PRODUCTS LTD
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred; Follows judicial precedent

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-98-ITAT-2026(DEL)-TP
  • Tax Payer : Perfetti Van Melle India Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred; Considers pendency of SC ruling in Shelf Drilling

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-97-ITAT-2026(DEL)-TP
  • Tax Payer : Manlift India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes time-barred final assessment order in case of BT India; Follows Li & Fung (India) ruling

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-95-ITAT-2026(DEL)-TP
  • Tax Payer : BT India P Ltd
Income tax Appellate Tribunal

ITAT: Quashes time barred final assessment order; Considers pendency of SC ruling in Shelf Drilling

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-94-ITAT-2026(DEL)-TP
  • Tax Payer : L T Foods Ltd
Income tax Appellate Tribunal

ITAT: Quashes time barred final assessment order passed in case of Johnson Matthey India

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-93-ITAT-2026(DEL)-TP
  • Tax Payer : Johnson Matthey India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond time limit prescribed u/s.153

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-92-ITAT-2026(DEL)-TP
  • Tax Payer : Johnson Matthey India P. Ltd
Income tax Appellate Tribunal

ITAT: Quashes time barred final assessment order passed in case of Google India Digital Services

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-91-ITAT-2026(DEL)-TP
  • Tax Payer : Google India Digital Services Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond limitation period u/s.153; Follows precedent

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-90-ITAT-2026(DEL)-TP
  • Tax Payer : FEV India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond limitation period u/s.153

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-89-ITAT-2026(DEL)-TP
  • Tax Payer : Groupe SEB India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond limitation period; Applies rule of consistency

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-88-ITAT-2026(DEL)-TP
  • Tax Payer : Dora Medical Trading (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond limitation period; Applies rule of consistency

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-87-ITAT-2026(DEL)-TP
  • Tax Payer : Delta Electronics India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond limitation period; Follows precedent

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-86-ITAT-2026(DEL)-TP
  • Tax Payer : Ahresty India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond limitation period

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-85-ITAT-2026(DEL)-TP
  • Tax Payer : Athena Hisar Solar Power Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond limitation period

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-84-ITAT-2026(DEL)-TP
  • Tax Payer : Ball Beverage Packaging (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred; Follows judicial precedent

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-83-ITAT-2026(DEL)-TP
  • Tax Payer : VerintCes India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred; Considers pendency of SC ruling in Shelf Drilling

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-82-ITAT-2026(DDN)-TP
  • Tax Payer : Sime Darby Engineering SDN BHD