Rulings ( 11814 results )
Income tax Appellate Tribunal
ITAT: Grants assessee liberty to challenge AO’s order before CIT(A) treating the same within limitation
Aug 13, 2026
- In Favour of Assessee
- Citation Number : TS-623-ITAT-2026(CHNY)-TP
- Tax Payer : Kingfa Science & Technology (India) Ltd
Income tax Appellate Tribunal
ITAT: Remits claim for economic adjustments, treatment of items as operating, etc. under manufacturing segments
Aug 13, 2026
- In Favour of Both, Partially
- Citation Number : TS-622-ITAT-2026(CHNY)-TP
- Tax Payer : Caterpillar India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Deletes adjustment w.r.t interest on NCDS, holds TPO cannot 'overturn' findings for earlier year
Aug 13, 2026
- In Favour of Assessee
- Citation Number : TS-619-ITAT-2026(Mum)-TP
- Tax Payer : THE BRITISH INSTITUTE OF ENGINEERING AND TECHNOLOGY (INDIA) PVT LTD
Income tax Appellate Tribunal
ITAT: Upholds berry ratio, segregation approach for benchmarking equipment-import & support services for Samsung-India
Aug 13, 2026
- In Favour of Assessee
- Citation Number : TS-620-ITAT-2026(DEL)-TP
- Tax Payer : SAMSUNG INDIA ELECTRONICS LTD
Income tax Appellate Tribunal
ITAT: Deletes TP adjustment qua royalty payment basis adjusted GP within +/-3 range in case of ELCA Cosmetics
Aug 12, 2026
- In Favour of Both, Partially
- Citation Number : TS-618-ITAT-2026(DEL)-TP
- Tax Payer : ELCA Cosmetics Pvt. Ltd
High Court
HC: Final assessment passed contrary to DRP directions violates Sec. 144C(10) & (13); Directs AO to pass fresh order
Aug 11, 2026
- In Favour of Assessee
- Citation Number : TS-617-HC-2026(P & H)-TP
- Tax Payer : UCWEB Mobile Pvt.Ltd
Income tax Appellate Tribunal
ITAT: MAP resolution non-binding due to expanded DAPE activities; Enhances profit attribution to BBC Global’s Indian PE
Aug 11, 2026
- In Favour of Revenue
- Citation Number : TS-616-ITAT-2026(DEL)-TP
- Tax Payer : BBC GLOBAL NEWS LIMITED
Income tax Appellate Tribunal
ITAT: Directs TPO to take segmental data as per DRP’s directions or exclude comparables if data unavailable for benchmarking
Aug 11, 2026
- In Favour of Assessee
- Citation Number : TS-615-ITAT-2026(DEL)-TP
- Tax Payer : Dimagi Software Innovations Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Holds final assessment order barred by limitation as null and void
Aug 11, 2026
- In Favour of Assessee
- Citation Number : TS-614-ITAT-2026(DEL)-TP
- Tax Payer : Musashi Auto Parts India Private Limited
Income tax Appellate Tribunal
ITAT: Deletes TP-adjustment w.r.t interest on CCDs, holds benchmarking required basis SBI-PLR; Follows earlier order
Aug 10, 2026
- In Favour of Assessee
- Citation Number : TS-613-ITAT-2026(HYD)-TP
- Tax Payer : Neovantage Innovation Park Private Limited
Income tax Appellate Tribunal
ITAT: Dismisses assessee's plea against TP-adjustment on outstanding receivables, notes abnormal credit period
Aug 10, 2026
- In Favour of Revenue
- Citation Number : TS-610-ITAT-2026(HYD)-TP
- Tax Payer : Quislex Legal Services P Ltd
Income tax Appellate Tribunal
ITAT: Grants stay for 180 days or till disposal of appeal subject to payment of 20% of outstanding demand
Aug 10, 2026
- In Favour of Assessee
- Citation Number : TS-612-ITAT-2026(Bang)-TP
- Tax Payer : PURFLUX ENGINE SYSTEMS INDIA PVT. LTD.(FORMERLY KNOW AS SOGEFI ENGINE SYSTEMS INDIA PVT. LTD)
Income tax Appellate Tribunal
ITAT: Restores TP-adjustment w.r.t interest on loan to verify whether transaction is domestic or international
Aug 10, 2026
- In Favour of Assessee
- Citation Number : TS-609-ITAT-2026(HYD)-TP
- Tax Payer : Huoban Energy Private Limited
Income tax Appellate Tribunal
ITAT: Directs AO to keep recovery of demand in abeyance till 180 days or appeal disposal or acceptance of APA by assessee
Aug 10, 2026
- In Favour of Assessee
- Citation Number : TS-611-ITAT-2026(Bang)-TP
- Tax Payer : Volvo CE India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Dismisses appeal as withdrawn in light of APA resolution
Aug 06, 2026
- In Favour of None/NA
- Citation Number : TS-603-ITAT-2026(HYD)-TP
- Tax Payer : ENTAIN SOFTWARE DEVELOPMENT SERVICES (INDIA) PRIVATE LIMITED
Income tax Appellate Tribunal
ITAT: Treats amortisation of goodwill arising out of acquisition of business as non-operating in nature
Aug 06, 2026
- In Favour of Assessee
- Citation Number : TS-602-ITAT-2026(DEL)-TP
- Tax Payer : Janes Defense India LLP
Income tax Appellate Tribunal
ITAT: Upholds 0.5% as ALP for corporate guarantee; Allows 80IA deduction
Aug 06, 2026
- In Favour of Assessee
- Citation Number : TS-608-ITAT-2026(Mum)-TP
- Tax Payer : Aditya Birla Nuvo Limited
Income tax Appellate Tribunal
ITAT: Directs AO/TPO to pass assessment order as per terms and conditions of UAPA
Aug 06, 2026
- In Favour of Assessee
- Citation Number : TS-604-ITAT-2026(Bang)-TP
- Tax Payer : Nasdaq Corporate Solutions (India) Private Limited
Income tax Appellate Tribunal
ITAT: Upholds adjustment qua interest on receivables; Directs verification of debt-free status, applies LIBOR+200bps
Aug 06, 2026
- In Favour of Both, Partially
- Citation Number : TS-598-ITAT-2026(HYD)-TP
- Tax Payer : KORE.AI SOFTWARE INDIA PRIVATE LIMITED
Income tax Appellate Tribunal
ITAT: Holds AMP expenses not international transaction; Accepts foreign AE as tested party
Aug 06, 2026
- In Favour of Assessee
- Citation Number : TS-595-ITAT-2026(DEL)-TP
- Tax Payer : Unicharm India Private Limited