Rulings ( 10541 results )
Income tax Appellate Tribunal
ITAT: Grants stay on balance of outstanding demand for 180 days
Apr 16, 2025
- In Favour of Assessee
- Citation Number : TS-163-ITAT-2025(Bang)-TP
- Tax Payer : Sprinklr India Private Ltd
Income tax Appellate Tribunal
ITAT: Grants extension of stay to Volvo CE India given pendency of APA proceedings
Apr 16, 2025
- In Favour of Assessee
- Citation Number : TS-160-ITAT-2025(Bang)-TP
- Tax Payer : Volvo CE India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Directs TPO to conduct detailed FAR analysis, pass reasoned order for comparables-selection
Apr 16, 2025
- In Favour of Both, Partially
- Citation Number : TS-161-ITAT-2025(Bang)-TP
- Tax Payer : Synamedia India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Grants stay to BMW India on recovery of balance outstanding demand for 180 days
Apr 16, 2025
- In Favour of Both, Partially
- Citation Number : TS-162-ITAT-2025(DEL)-TP
- Tax Payer : BMW India Private Ltd
Income tax Appellate Tribunal
ITAT: Grants stay, notes assessee paid 20% of tax demand complying with Sec.254(2)
Apr 15, 2025
- In Favour of Assessee
- Citation Number : TS-159-ITAT-2025(Bang)-TP
- Tax Payer : Rockstar Interactive India LLP
Income tax Appellate Tribunal
ITAT: Grants stay, payment of 20% demand unjust while earlier-AY's refund lies with Department
Apr 15, 2025
- In Favour of Assessee
- Citation Number : TS-157-ITAT-2025(Bang)-TP
- Tax Payer : Altisource Business Solutions Private Ltd
Income tax Appellate Tribunal
ITAT: Extends stay for 6 months; Considers payment of more than 20% of demand
Apr 15, 2025
- In Favour of Assessee
- Citation Number : TS-158-ITAT-2025(Bang)-TP
- Tax Payer : Volvo Group India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Accepts assessee’s plea w.r.t inclusion/exclusion of comparables in SWD segment
Apr 14, 2025
- In Favour of Assessee
- Citation Number : TS-153-ITAT-2025(DEL)-TP
- Tax Payer : AON Consulting Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Deletes adjustments w.r.t IGS & franchise fees payments, final order not in conformity with DRP-directions
Apr 14, 2025
- In Favour of Assessee
- Citation Number : TS-154-ITAT-2025(Mum)-TP
- Tax Payer : Royal Canin India Private Limited
Income tax Appellate Tribunal
ITAT: TP/Draft Orders issued on non-existing entity not validated by final-order in amalgamated-entity's name
Apr 14, 2025
- In Favour of Assessee
- Citation Number : TS-155-ITAT-2025(CHNY)-TP
- Tax Payer : 20 Cube Logistics Solutions Pvt Ltd
Income tax Appellate Tribunal
ITAT: Dismisses Revenue’s MA for rectification of order holding TP-order passed beyond limitation
Apr 14, 2025
- In Favour of Assessee
- Citation Number : TS-156-ITAT-2025(Bang)-TP
- Tax Payer : Swiss Re-Global Business Solution (India) Pvt Ltd
High Court
HC: Disposes Revenue’s appeal against ITAT-order on comparables selection, working capital adjustment
Apr 11, 2025
- In Favour of Both, Partially
- Citation Number : TS-594-HC-2024(KAR)-TP
- Tax Payer : GXS India Technology Centre Pvt Ltd
Income tax Appellate Tribunal
ITAT: Remits TP-adjustments w.r.t manufacturing & R&D/business support services segments in second round
Apr 10, 2025
- In Favour of Both, Partially
- Citation Number : TS-151-ITAT-2025(DEL)-TP
- Tax Payer : Schneider Electric India (P) Ltd
Income tax Appellate Tribunal
ITAT: Directs inclusion of R Systems International after examining functional comparability
Apr 10, 2025
- In Favour of Assessee
- Citation Number : TS-152-ITAT-2025(Mum)-TP
- Tax Payer : Capita India Private Ltd
Income tax Appellate Tribunal
ITAT: Confirms CIT(A)’s deletion of addition qua HR Recruitment, Telephone and Communication services
Apr 10, 2025
- In Favour of Revenue
- Citation Number : TS-593-ITAT-2024(DEL)-TP
- Tax Payer : Lummus Technology Heat Transfer B V
High Court
HC: Directs Interim Board to re-examine application filed by assessee on merits
Apr 10, 2025
- In Favour of Assessee
- Citation Number : TS-758-HC-2023(DEL)-TP
- Tax Payer : Unitech Wireless (Tamil Nadu) Private Limited
Income tax Appellate Tribunal
ITAT: Confirms CIT(A)’s restriction of corporate guarantee fee at 0.2%
Apr 09, 2025
- In Favour of Both, Partially
- Citation Number : TS-150-ITAT-2025(NAG)-TP
- Tax Payer : Avantha Holdings Ltd
High Court
HC: Disposes Revenue challenge against ITAT's recall of order qua guarantee-fee adjustment
Apr 09, 2025
- In Favour of Assessee
- Citation Number : TS-149-HC-2025(GUJ)-TP
- Tax Payer : Bosch Rexroth (India) Ltd
Income tax Appellate Tribunal
ITAT: Holds AO incorrect in determining loss based on non-existing Sec.143(1) intimation
Apr 08, 2025
- In Favour of Both, Partially
- Citation Number : TS-146-ITAT-2025(Ahd)-TP
- Tax Payer : Lesso Buildtech Private Limited
Income tax Appellate Tribunal
ITAT: Upholds segmentation of trading/manufacturing activities, remits capacity utilization/customs duty adjustments
Apr 08, 2025
- In Favour of Assessee
- Citation Number : TS-147-ITAT-2025(DEL)-TP
- Tax Payer : Rajasthan Prime Steel Processing Center Pvt Ltd