Rulings ( 11494 results )
Income tax Appellate Tribunal
ITAT: Quashes time-barred final assessment order; Follows judicial precedents
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-40-ITAT-2026(DEL)-TP
- Tax Payer : Genpact India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes time-barred final assessment order; Follows Roca Bathroom ruling
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-39-ITAT-2026(DEL)-TP
- Tax Payer : FMI Automotive Components Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Upholds CIT(A)’s deletion of AMP adjustment; Follows Whirlpool of India HC-ruling
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-38-ITAT-2026(CHNY)-TP
- Tax Payer : Dormakaba India Private Ltd
Income tax Appellate Tribunal
ITAT: Upholds CIT(A)’s realistic approach of adopting CUP as MAM for benchmarking import transaction
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-37-ITAT-2026(CHNY)-TP
- Tax Payer : M.S. Joyson Anand-Abhishek Safety Systems–Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order as being time barred u/s.153; Follows precedents
Jan 27, 2026
- In Favour of Assessee
- Citation Number : TS-36-ITAT-2026(DEL)-TP
- Tax Payer : GBT India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order as being time barred u/s.153; Follows precedents
Jan 27, 2026
- In Favour of Assessee
- Citation Number : TS-35-ITAT-2026(DEL)-TP
- Tax Payer : Dnata International Private Limited
Income tax Appellate Tribunal
ITAT: Holds final assessment order as being time barred u/s.153; Quashes same
Jan 27, 2026
- In Favour of Assessee
- Citation Number : TS-34-ITAT-2026(DEL)-TP
- Tax Payer : Avaya India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order as being time barred u/s.153
Jan 27, 2026
- In Favour of Assessee
- Citation Number : TS-33-ITAT-2026(DEL)-TP
- Tax Payer : Beam Global Spirits & Wine India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order as time-barred; Follows Roca Bathroom ruling
Jan 27, 2026
- In Favour of Assessee
- Citation Number : TS-32-ITAT-2026(DEL)-TP
- Tax Payer : AT & T COMMUNICATION SERVICES INDIA PVT LTD
Income tax Appellate Tribunal
ITAT: Upholds TP-adjustment for 'unavailable' assessee which closed operations in India
Jan 27, 2026
- In Favour of Revenue
- Citation Number : TS-31-ITAT-2026(Bang)-TP
- Tax Payer : Technicolor India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being barred by limitation; Follows precedents, considers Shelf Drilling pendency
Jan 27, 2026
- In Favour of Assessee
- Citation Number : TS-30-ITAT-2026(DEL)-TP
- Tax Payer : Class Agricultural Machinery Private Limited
Income tax Appellate Tribunal
ITAT: Holds no further profit attributable to PE once Indian entity remunerated at ALP
Jan 23, 2026
- In Favour of Assessee
- Citation Number : TS-29-ITAT-2026(Mum)-TP
- Tax Payer : The UK Trade Desk Ltd
Income tax Appellate Tribunal
ITAT: Permits assessee to withdraw TP related appeal in light of India-Japan MAP resolution
Jan 23, 2026
- In Favour of None/NA
- Citation Number : TS-28-ITAT-2026(Bang)-TP
- Tax Payer : Yaskawa India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Accepts TNMM as MAM, Berry ratio as PLI for assessee-reseller; Follows precedents
Jan 23, 2026
- In Favour of Assessee
- Citation Number : TS-25-ITAT-2026(DEL)-TP
- Tax Payer : Meltwater India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order as time-barred following Roca Bathroom ruling, considers issue pending before SC
Jan 23, 2026
- In Favour of Assessee
- Citation Number : TS-27-ITAT-2026(DEL)-TP
- Tax Payer : Lintec India Private Limited
Income tax Appellate Tribunal
ITAT: Impermissible to treat resident-AE 'effectively' as third party u/s.92B(2), deletes TP-adjustment w.r.t business divestment
Jan 23, 2026
- In Favour of Assessee
- Citation Number : TS-26-ITAT-2026(Mum)-TP
- Tax Payer : Maersk Tankers India Private Limited
Income tax Appellate Tribunal
ITAT: Allows idle capacity adjustment; Remits working capital adjustment computation
Jan 22, 2026
- In Favour of Assessee
- Citation Number : TS-20-ITAT-2026(CHNY)-TP
- Tax Payer : Eversendai Construction Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rectifies Tribunal-order; Restores TP-adjustment to AO/TPO instead of CIT(A)
Jan 22, 2026
- In Favour of Assessee
- Citation Number : TS-24-ITAT-2026(DEL)-TP
- Tax Payer : Geodis Overseas Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rejects Nil-ALP qua management & testing/validation services; Deletes outstanding receivables adjustment
Jan 22, 2026
- In Favour of Assessee
- Citation Number : TS-817-ITAT-2025(CHNY)-TP
- Tax Payer : BorgWarner Cooling System (India) Limited
Income tax Appellate Tribunal
ITAT: Allows assessee’s MA; Directs adjudication of grounds related to MSS segment
Jan 22, 2026
- In Favour of Assessee
- Citation Number : TS-23-ITAT-2026(DEL)-TP
- Tax Payer : Intercontinental Hotels Group [India] Pvt Ltd