Rulings ( 11494 results )
Income tax Appellate Tribunal
ITAT: Quashes draft and final assessment orders passed in name of non-existent company despite intimation
Apr 13, 2026
- In Favour of Assessee
- Citation Number : TS-301-ITAT-2026(DEL)-TP
- Tax Payer : Graziano Transmission India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Rules on TP-adjustment qua manufacturing segment, allows idle capacity / working capital adjustments
Apr 13, 2026
- In Favour of Assessee
- Citation Number : TS-300-ITAT-2026(CHNY)-TP
- Tax Payer : Armstrong International Private Limited
Income tax Appellate Tribunal
ITAT: Adjudicates TP-adjustments w.r.t manufacturing / services segments, remits idle capacity adjustment, etc.
Apr 13, 2026
- In Favour of Assessee
- Citation Number : TS-299-ITAT-2026(CHNY)-TP
- Tax Payer : Caterpillar India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rejects TPO's 'other method' for benchmarking distribution activity, IGS, royalty payment, etc
Apr 10, 2026
- In Favour of Assessee
- Citation Number : TS-289-ITAT-2026(PUN)-TP
- Tax Payer : Bosch Chassis Systems India (P.) Ltd
High Court
HC: Rejects Revenue’s submission that limitation consequences operate only qua issues remanded by Tribunal
Apr 10, 2026
- In Favour of Assessee
- Citation Number : TS-296-HC-2026(BOM)-TP
- Tax Payer : Laqshya Media Pvt Ltd
Income tax Appellate Tribunal
ITAT: Accepts assessee’s remand request since current AY covered by APA
Apr 10, 2026
- In Favour of Assessee
- Citation Number : TS-297-ITAT-2026(Kol)-TP
- Tax Payer : DIC Fine Chemicals Pvt Ltd
Income tax Appellate Tribunal
ITAT: Deletes TP adjustment qua SDT considering omission of sub-clause (i) of Sec.92BA
Apr 10, 2026
- In Favour of Assessee
- Citation Number : TS-298-ITAT-2026(DEL)-TP
- Tax Payer : CANDOR GURGAON ONE REALTY PROJECTS PRIVATE LIMITED
Income tax Appellate Tribunal
ITAT: Upholds deletion of SDT adjustment qua sale of power of CPP; Follows precedents
Apr 09, 2026
- In Favour of Assessee
- Citation Number : TS-294-ITAT-2026(NAG)-TP
- Tax Payer : Gopani Iron and Power (India) Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Quashes time-barred assessment order, considers date of uploading DRP-directions on ITBA portal
Apr 09, 2026
- In Favour of Assessee
- Citation Number : TS-288-ITAT-2026(Bang)-TP
- Tax Payer : Koch Business Solutions India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Upholds deletion of TP-adjustment qua reimbursement of personnel cost, IT-expenses
Apr 09, 2026
- In Favour of Both, Partially
- Citation Number : TS-293-ITAT-2026(DEL)-TP
- Tax Payer : Benetton India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Remits ALP adjustment made on management fee payment; Follows earlier order
Apr 09, 2026
- In Favour of Both, Partially
- Citation Number : TS-295-ITAT-2026(PAN)-TP
- Tax Payer : Guala Closures India Private Limited
Income tax Appellate Tribunal
ITAT: Deletes TP-adjustment w.r.t interest on ECB for Vodafone Idea, considers RBI-approved ceiling
Apr 09, 2026
- In Favour of Assessee
- Citation Number : TS-292-ITAT-2026(Mum)-TP
- Tax Payer : Vodafone Idea Ltd
Income tax Appellate Tribunal
ITAT: Deletes AMP expenses addition rejecting bright line test application
Apr 08, 2026
- In Favour of Assessee
- Citation Number : TS-291-ITAT-2026(DEL)-TP
- Tax Payer : Whirlpool of India Ltd.
High Court
HC: Rejects Revenue's submission that limitation consequences operate only qua issues remanded, not decided, by Tribunal
Apr 07, 2026
- In Favour of Assessee
- Citation Number : TS-290-HC-2026(BOM)-TP
- Tax Payer : Laqshya Media Pvt Ltd
Income tax Appellate Tribunal
ITAT: Remits margin computation plea; Grants working capital adjustment
Apr 07, 2026
- In Favour of Both, Partially
- Citation Number : TS-287-ITAT-2026(DEL)-TP
- Tax Payer : Extreme Labs India Private Limited
Income tax Appellate Tribunal
ITAT: Sets aside CIT(A)-order deleting adjustment qua research support services without considering merits; Remits issue
Apr 07, 2026
- In Favour of Both, Partially
- Citation Number : TS-286-ITAT-2026(Mum)-TP
- Tax Payer : Citigroup Global Markets (India) Private Limited
Income tax Appellate Tribunal
ITAT: Allows assessee’s Misc. Application seeking rectification of earlier order
Apr 07, 2026
- In Favour of Assessee
- Citation Number : TS-285-ITAT-2026(DEL)-TP
- Tax Payer : Grohe India Private Ltd
Income tax Appellate Tribunal
ITAT: Adopts margin agreed under BAPA, covering US-based AE transactions, to non-US AE transactions also
Apr 07, 2026
- In Favour of Assessee
- Citation Number : TS-284-ITAT-2026(HYD)-TP
- Tax Payer : Synchrony International Services Pvt Ltd
High Court
HC: Affirms restriction of royalty on export sales @ 1%; Assessee cannot adopt inconsistent positions across years
Apr 06, 2026
- In Favour of Revenue
- Citation Number : TS-283-HC-2026(TEL)-TP
- Tax Payer : Gulf Oil Corporation Ltd
Income tax Appellate Tribunal
ITAT: Deletes TP-adjustment qua interest on loan, applies rule of consistency, follows Bharti-Airtel ruling
Apr 06, 2026
- In Favour of Assessee
- Citation Number : TS-281-ITAT-2026(DEL)-TP
- Tax Payer : Uniparts India Ltd