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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-81-ITAT-2026(DDN)-TP
  • Tax Payer : National Oilwell Varco Pte Ltd (Formerly known as Varco International Pte Ltd)
Income tax Appellate Tribunal

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

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-80-ITAT-2026(DEL)-TP
  • Tax Payer : Vivo Mobile India Private Limited
Income tax Appellate Tribunal

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

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-79-ITAT-2026(DEL)-TP
  • Tax Payer : TS Tech Sun India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Holds final assessment order passed by AO as time barred u/s.153; Follows precedent

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-78-ITAT-2026(DEL)-TP
  • Tax Payer : Toyo Ink India Private Limited
Income tax Appellate Tribunal

ITAT: Holds final assessment order passed by AO as time barred u/s.153; Follows precedent

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-77-ITAT-2026(DEL)-TP
  • Tax Payer : Samsung Data Systems India Private Limited
Income tax Appellate Tribunal

ITAT: Holds final assessment order passed by AO as time barred u/s.153

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-76-ITAT-2026(DEL)-TP
  • Tax Payer : MSD Pharmaceuticals Private Limited
Income tax Appellate Tribunal

ITAT: Quashes time barred final assessment order by following precedent

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-75-ITAT-2026(DEL)-TP
  • Tax Payer : Oracle India Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Holds final assessment passed by AO as time-barred u/s.153; Follows precedents

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-74-ITAT-2026(DEL)-TP
  • Tax Payer : Jubilant Generics Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment on account of being time-barred u/s.153; Follows precedent

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-73-ITAT-2026(DEL)-TP
  • Tax Payer : Inductis (India) Private Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment on account of being time-barred u/s.153; Follows precedent

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-72-ITAT-2026(DEL)-TP
  • Tax Payer : Honda Trading Asia Company Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment on account of being time-barred u/s.153

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-71-ITAT-2026(DEL)-TP
  • Tax Payer : Honda Access India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment on account of being time-barred u/s.153

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-70-ITAT-2026(DEL)-TP
  • Tax Payer : Eversub India Private Limited (Formerly as ‘Subway Systems India Private Limited)
High Court

HC: Refuses to quash reassessment based on later-year TPO's order for Motorola India

Feb 02, 2026
  • In Favour of Revenue
  • Citation Number : TS-65-HC-2026(P & H)-TP
  • Tax Payer : Motorola India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment passed beyond limitation period applying rule of consistency

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-69-ITAT-2026(DEL)-TP
  • Tax Payer : Baxter India Pvt Ltd
Income tax Appellate Tribunal

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

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-68-ITAT-2026(DEL)-TP
  • Tax Payer : Beumer India P. Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment passed beyond limitation period; Follows precedents

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-67-ITAT-2026(DEL)-TP
  • Tax Payer : Bentley Systems India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order as time-barred in case of Adidas India Marketing; Follows Roca Bathroom ruling

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-66-ITAT-2026(DEL)-TP
  • Tax Payer : Adidas India Marketing Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rule 10CA mandates 3-years comparable data; Cannot ignore non-availability of one year data

Feb 02, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-64-ITAT-2026(Ahd)-TP
  • Tax Payer : Zydus Lifesciences Ltd
Income tax Appellate Tribunal

ITAT: Remits selection of comparables in MSS segment in second round of proceedings

Jan 30, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-62-ITAT-2026(DEL)-TP
  • Tax Payer : Brown Forman Worldwide LLC India
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed in name of non-existent amalgamating company; Follows Maruti Suzuki HC-ruling

Jan 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-63-ITAT-2026(DEL)-TP
  • Tax Payer : Kadimi Special Steels Private Limited