Rulings ( 11311 results )

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Income tax Appellate Tribunal

ITAT: Having finalized first order, AO cannot pass 'second' assessment order pursuant to DRP-directions for same AY

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-572-ITAT-2025(Ahd)-TP
  • Tax Payer : Hazira Port Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Confirms CIT(A)'s decision w.r.t treatment of FOREX loss, custom duty adjustment; Follows earlier-order

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-567-ITAT-2025(CHNY)-TP
  • Tax Payer : Woosu Automotive India Private Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment qua consultancy services; Work order not essential if service continuously availed under agreement

Sep 29, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-564-ITAT-2025(HYD)-TP
  • Tax Payer : Virinchi Ltd
Income tax Appellate Tribunal

ITAT: Upholds Sec.80-IA deduction; AO cannot selectively accept TPO’s order for international transactions, ignore SDT

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-569-ITAT-2025(Mum)-TP
  • Tax Payer : Aarti Industries Limited
High Court

HC: Allows Deloitte's writ against reassessment; AO not empowered to examine if assessee satisfied APA-conditions

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-568-HC-2025(TEL)-TP
  • Tax Payer : Deloitte Consulting India P. Ltd
Income tax Appellate Tribunal

ITAT: Permits assessee to withdraw appeal as resolved under India-US MAP resolution

Sep 26, 2025
  • In Favour of None/NA
  • Citation Number : TS-562-ITAT-2025(HYD)-TP
  • Tax Payer : Microsoft Global Services Centre (India) Private Limited
Income tax Appellate Tribunal

ITAT: Rectifies typo error in Tribunal’s order; Clarifies assessee’s appeal w.r.t corporate guarantee is allowed

Sep 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-561-ITAT-2025(Kol)-TP
  • Tax Payer : Tata Consumer Products Limited
Income tax Appellate Tribunal

ITAT: Remits issue concerning comparables to TPO for independent analysis

Sep 25, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-558-ITAT-2025(DEL)-TP
  • Tax Payer : Opterna Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Holds no TP adjustment to be added to book profits u/s 115JB

Sep 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-560-ITAT-2025(DEL)-TP
  • Tax Payer : Innovative Textiles Limited
High Court

HC: Dismisses Revenue’s appeal on AMP expenses as issue squarely covered in earlier decision

Sep 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-559-HC-2025(DEL)-TP
  • Tax Payer : Sony India Private Ltd
High Court

HC: Inclusion/Exclusion of comparable will have no bearing; Disposes Revenue's appeal

Sep 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-555-HC-2025(DEL)-TP
  • Tax Payer : Avaya India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes 263 order as being invalid, restores final assessment order

Sep 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-557-ITAT-2025(Mum)-TP
  • Tax Payer : Birla Carbon India Private Limited
High Court

HC: Directs DRP, Delhi to hear assessee’s objections as draft and TPO orders passed locally

Sep 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-556-HC-2025(BOM)-TP
  • Tax Payer : Indigrid Solar-II (AP) Pvt. Ltd
High Court

HC: Adjudicates TechM's writ against entity-level TP-adjustment; Restrains Rs. 1155 cr recovery w.r.t excess adjustment

Sep 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-554-HC-2025(BOM)-TP
  • Tax Payer : Tech Mahindra Limited
High Court

HC: Dismisses Revenue’s appeal on assessee’s classification under manufacturing or trading segments

Sep 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-553-HC-2025(TEL)-TP
  • Tax Payer : Imerys Ceramics India Private Limited
Income tax Appellate Tribunal

ITAT: Invalidates TPO-order, subsequent proceedings as time-barred; Follows Saint Gobain HC-ruling

Sep 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-552-ITAT-2025(DEL)-TP
  • Tax Payer : Pioneer India Electronics Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes AMP adjustment for L’Oreal India, follows earlier order

Sep 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-551-ITAT-2025(Mum)-TP
  • Tax Payer : LÓreal India Private Limited
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment qua interest on receivables; Considers net margin, debt-free status, etc

Sep 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-550-ITAT-2025(DEL)-TP
  • Tax Payer : Technip Energies India Limited
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment made on account of outstanding receivables; Follows earlier order

Sep 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-548-ITAT-2025(DEL)-TP
  • Tax Payer : Agilent Technologies (International) Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Directs inclusion of comparable passing turnover filter w.r.t benchmarking ITeS

Sep 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-547-ITAT-2025(DEL)-TP
  • Tax Payer : WNS Business Consulting Services Pvt Ltd