Rulings ( 11494 results )
Income tax Appellate Tribunal
ITAT: Deletes adjustment w.r.t interest on delayed receivables, considers debt-free status & working capital margin
Jan 13, 2026
- In Favour of Assessee
- Citation Number : TS-07-ITAT-2026(DEL)-TP
- Tax Payer : ERM INDIA PRIVATE LIMITED
Income tax Appellate Tribunal
ITAT: Directs re-examination of nature of transactions, applicability of TP provisions, MAM selection etc
Jan 13, 2026
- In Favour of Both, Partially
- Citation Number : TS-06-ITAT-2026(Mum)-TP
- Tax Payer : Corporate Worldwide Stay LLP
Income tax Appellate Tribunal
ITAT: Allows deduction u/s.80IA claimed by assessee; Deletes downward adjustment
Jan 13, 2026
- In Favour of Assessee
- Citation Number : TS-05-ITAT-2026(CHNY)-TP
- Tax Payer : The India Cements Limited
Income tax Appellate Tribunal
ITAT: Allows Revenue’s MA; Rectifies Tribunal’s order w.r.t treatment of foreign AE as tested party
Jan 13, 2026
- In Favour of Revenue
- Citation Number : TS-810-ITAT-2025(CHNY)-TP
- Tax Payer : Financial Software and Systems Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Confirms CIT(A)’s deletion of TP-adjustment qua import transaction under manufacturing, trading and service segments
Jan 12, 2026
- In Favour of Assessee
- Citation Number : TS-03-ITAT-2026(DEL)-TP
- Tax Payer : Exxon Mobil Lubricants Pvt Ltd
Income tax Appellate Tribunal
ITAT: Deletes TP-adjustment qua transfer of electricity & steam, considers earlier order
Jan 12, 2026
- In Favour of Assessee
- Citation Number : TS-807-ITAT-2025(ASR)-TP
- Tax Payer : Satia Industries Limited
High Court
HC: Confirms ITAT’s order deleting TP-adjustments w.r.t payments for IGS and royalty
Jan 12, 2026
- In Favour of Assessee
- Citation Number : TS-808-HC-2025(DEL)-TP
- Tax Payer : Borgwarner Emissions Systems India Pvt Ltd
High Court
HC: Quashes final assessment order passed 5 months beyond from due date
Jan 12, 2026
- In Favour of Assessee
- Citation Number : TS-809-HC-2025(KAR)-TP
- Tax Payer : Zynga Game Network India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Holds Agency and Marketing support services as distinct segments; Remits TP-adjustment
Jan 12, 2026
- In Favour of Assessee
- Citation Number : TS-04-ITAT-2026(DEL)-TP
- Tax Payer : Spectris Technologies [P] Ltd
Income tax Appellate Tribunal
ITAT: Remits TP adjustment made towards interest on outstanding receivables; Follows earlier order
Jan 09, 2026
- In Favour of Assessee
- Citation Number : TS-805-ITAT-2025(Bang)-TP
- Tax Payer : Safran Engineering Services India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Adjudicates issues w.r.t cost allocation, comparables selection under software development etc
Jan 09, 2026
- In Favour of Both, Partially
- Citation Number : TS-804-ITAT-2025(Bang)-TP
- Tax Payer : Eka Software Solutions Private Limited
Income tax Appellate Tribunal
ITAT: Dismisses Revenue’s MAs against Tribunal-order for Shapoorji Pallonji concerning corporate guarantee, comfort letter
Jan 09, 2026
- In Favour of Assessee
- Citation Number : TS-806-ITAT-2025(Mum)-TP
- Tax Payer : Shapoorji Pallonji and Company Private Limited
Income tax Appellate Tribunal
ITAT: Quashes revision order, PCIT’s claim of error falters as no TPO order u/s. 92CA(3) exists on record
Jan 09, 2026
- In Favour of Assessee
- Citation Number : TS-02-ITAT-2026(Mum)-TP
- Tax Payer : Red Hat India Private Limited
Income tax Appellate Tribunal
ITAT: Allows assessee’s Misc. Application; Rectifies Tribunal’s order on TP-adjustment w.r.t claim u/s.80-IC
Jan 08, 2026
- In Favour of Assessee
- Citation Number : TS-799-ITAT-2025(CHNY)-TP
- Tax Payer : Titan Company Ltd
High Court
HC: Quashes draft order and DRP’s directions as both erred in holding assessee 'eligible’
Jan 08, 2026
- In Favour of Assessee
- Citation Number : TS-803-HC-2025(KAR)-TP
- Tax Payer : HITACHI ENERGY INDIA LIMITED
Income tax Appellate Tribunal
ITAT: Remits comparable for RPT verification, excludes on account of failing turnover filter
Jan 08, 2026
- In Favour of Both, Partially
- Citation Number : TS-802-ITAT-2025(Bang)-TP
- Tax Payer : AMD India Private Ltd
Income tax Appellate Tribunal
ITAT: Finds Revenue unable to controvert assessee's ITES/BPO profile, rules on comparables selection
Jan 08, 2026
- In Favour of Assessee
- Citation Number : TS-800-ITAT-2025(Bang)-TP
- Tax Payer : Acuity Knowledge Centre (India) Pvt Ltd
Income tax Appellate Tribunal
ITAT: Accepts assessee’s plea to exclude comparables failing turnover filter
Jan 08, 2026
- In Favour of Assessee
- Citation Number : TS-801-ITAT-2025(Bang)-TP
- Tax Payer : CAE Simulation Technologies Pvt Ltd
Income tax Appellate Tribunal
ITAT: Invalidates adjustment recommended by TPO having no jurisdiction over assessee before passing of order u/s.127
Jan 07, 2026
- In Favour of Assessee
- Citation Number : TS-798-ITAT-2025(CHNY)-TP
- Tax Payer : Andritz Technologies Private Limited
Income tax Appellate Tribunal
ITAT: Rules on comparables for import of finished goods, indenting commission; Follows assessee’s earlier order
Jan 07, 2026
- In Favour of Both, Partially
- Citation Number : TS-01-ITAT-2026(Mum)-TP
- Tax Payer : Thermo Fisher Scientific India Pvt Ltd