Rulings ( 11494 results )
Income tax Appellate Tribunal
ITAT: Grants employee-cost adjustment for captive SWD provider; Considers covid-impact, industry reality
Jan 21, 2026
- In Favour of Assessee
- Citation Number : TS-816-ITAT-2025(Bang)-TP
- Tax Payer : Costrategix Technologies Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Remits benchmarking of royalty payment, prefers traditional method over transactional profit method
Jan 21, 2026
- In Favour of Both, Partially
- Citation Number : TS-21-ITAT-2026(DEL)-TP
- Tax Payer : Marks & Spencer (India) Pvt Ltd
Income tax Appellate Tribunal
ITAT: Deletes TP-adjustment w.r.t interest on debentures, considers assessee's suo-moto disallowance u/s.94B
Jan 21, 2026
- In Favour of Assessee
- Citation Number : TS-22-ITAT-2026(DEL)-TP
- Tax Payer : Noida Towers Private Limited
Income tax Appellate Tribunal
ITAT: Treats export incentive viz, MEIS scrip & duty drawback income as operating in nature; Grants working capital adjustment
Jan 20, 2026
- In Favour of Assessee
- Citation Number : TS-815-ITAT-2025(CHNY)-TP
- Tax Payer : Hyundai Wia India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Directs aggregation of business management & consultancy services payments under TNMM; Remits ALP-determination
Jan 20, 2026
- In Favour of Assessee
- Citation Number : TS-814-ITAT-2025(CHNY)-TP
- Tax Payer : Plintron Mobility Solutions Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Deletes TP adjustment made in respect of power supply; Follows precedent
Jan 19, 2026
- In Favour of Assessee
- Citation Number : TS-19-ITAT-2026(CHNY)-TP
- Tax Payer : The India Cements Limited
Income tax Appellate Tribunal
ITAT: Excludes 10 companies citing turnover more than Rs.200cr; Remits TP-adjustment qua delayed trade receivable
Jan 19, 2026
- In Favour of Assessee
- Citation Number : TS-18-ITAT-2026(Bang)-TP
- Tax Payer : Moog Controls (India) Pvt Ltd
Income tax Appellate Tribunal
ITAT: Holds TPO’s order u/s. 92CA(3) as time-barred following precedents
Jan 19, 2026
- In Favour of Assessee
- Citation Number : TS-813-ITAT-2025(CHNY)-TP
- Tax Payer : JOYSON ANAND ABHISHEK SAFETY SYSTEMS PVT. LTD
Income tax Appellate Tribunal
ITAT: Draft order passed in name of non-existent entity vitiates entire chain of proceedings
Jan 19, 2026
- In Favour of Assessee
- Citation Number : TS-16-ITAT-2026(Mum)-TP
- Tax Payer : Vodafone Mobile Services Ltd
Income tax Appellate Tribunal
ITAT: Confirms CIT(A)’s determination of corporate guarantee fee at 0.5%; Follows previous order
Jan 16, 2026
- In Favour of Assessee
- Citation Number : TS-812-ITAT-2025(GAU)-TP
- Tax Payer : Greenply Industries Limited
Income tax Appellate Tribunal
ITAT: Rules on TP-adjustments for loan advanced to AE and corporate guarantee
Jan 16, 2026
- In Favour of Assessee
- Citation Number : TS-17-ITAT-2026(Kol)-TP
- Tax Payer : Eureka Forbes Ltd
Income tax Appellate Tribunal
ITAT: Deletes TP-adjustment w.r.t supply of bagasse, disapproves mechanical adoption of CERC tariff rate
Jan 16, 2026
- In Favour of Assessee
- Citation Number : TS-14-ITAT-2026(Bang)-TP
- Tax Payer : NSL Sugars Limited
Income tax Appellate Tribunal
ITAT: Deletes AMP adjustment made by applying BLT in case of Swatch Group
Jan 15, 2026
- In Favour of Assessee
- Citation Number : TS-13-ITAT-2026(DEL)-TP
- Tax Payer : Swatch Group [India[ Pvt Ltd
Income tax Appellate Tribunal
ITAT: Revenue's case neither of remanding nor enhancement, dismisses 'contradictory' appeal against CIT(A)'s order
Jan 15, 2026
- In Favour of Assessee
- Citation Number : TS-12-ITAT-2026(Bang)-TP
- Tax Payer : Msource (India) Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rules on comparables selection for contract service provider
Jan 15, 2026
- In Favour of Both, Partially
- Citation Number : TS-811-ITAT-2025(Mum)-TP
- Tax Payer : Thomson Corporation (International) Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Rules on comparables selection, TP-adjustment qua overdue receivables and concur/corporate service charges
Jan 15, 2026
- In Favour of Both, Partially
- Citation Number : TS-15-ITAT-2026(Bang)-TP
- Tax Payer : TE Connectivity India P Ltd
Income tax Appellate Tribunal
ITAT: Holds loss on foreign exchange translation relating to ECBs as non-operating income
Jan 14, 2026
- In Favour of Assessee
- Citation Number : TS-11-ITAT-2026(DEL)-TP
- Tax Payer : Idemitsu Lube India Private Limited
Income tax Appellate Tribunal
ITAT: Holds impractical parameters cannot be ground to deny working capital adjustment
Jan 14, 2026
- In Favour of Assessee
- Citation Number : TS-10-ITAT-2026(Mum)-TP
- Tax Payer : Red Hat India Private Limited
Income tax Appellate Tribunal
ITAT: Treats export incentive as operating income; Deletes TP-adjustment qua notional interest on overdue receivables
Jan 13, 2026
- In Favour of Both, Partially
- Citation Number : TS-09-ITAT-2026(CHNY)-TP
- Tax Payer : Turbo Energy Private Limited
Income tax Appellate Tribunal
ITAT: Deletes TP-adjustment qua interest on loans; Notes no basis to conclude profit-shifting, follows precedent
Jan 13, 2026
- In Favour of Assessee
- Citation Number : TS-08-ITAT-2026(Mum)-TP
- Tax Payer : Viraj Solar Maharashtra Private Limited