Rulings ( 11150 results )

Filters
Income tax Appellate Tribunal

ITAT: Quashes time-barred assessment order passed beyond prescribed statutory limit

Dec 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-751-ITAT-2025(HYD)-TP
  • Tax Payer : Western UP Tollway Limited
High Court

HC: Dismisses Revenue’s appeal challenging ITAT’s order on forex and comparables

Dec 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-750-HC-2025(DEL)-TP
  • Tax Payer : Steria (India) Limited
Income tax Appellate Tribunal

ITAT: Admits additional ground; Quashes final assessment order passed beyond upper time limit

Dec 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-749-ITAT-2025(HYD)-TP
  • Tax Payer : Interwrap Corp Private Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond time limit prescribed u/s.153; Follows precedents

Dec 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-748-ITAT-2025(HYD)-TP
  • Tax Payer : DSM Shared Services India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond time limit; Follows precedents

Dec 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-747-ITAT-2025(HYD)-TP
  • Tax Payer : Saxon Global India Private Limited
Income tax Appellate Tribunal

ITAT: Adjudicates TP-adjustments qua management support services, reimbursement, guarantee fee, inter-unit electricity sale, etc

Dec 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-745-ITAT-2025(DEL)-TP
  • Tax Payer : SRF Limited
Income tax Appellate Tribunal

ITAT: Upholds deletion of adjustment qua royalty payment, follows earlier order for Vodafone West

Dec 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-746-ITAT-2025(Mum)-TP
  • Tax Payer : Vodafone West Limited
Income tax Appellate Tribunal

ITAT: Quashes assessment order assed sans draft order, violative of Sec. 144C provisions

Dec 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-744-ITAT-2025(DEL)-TP
  • Tax Payer : AVL India Private Limited
High Court

HC: Dismisses Revenue’s appeal against ITAT-order w.r.t MAM selection

Dec 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-741-HC-2025(BOM)-TP
  • Tax Payer : Best Seller Fashion India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment order passed u/s. 92CA(3) as barred by limitation; Deletes entire TP-adjustment

Dec 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-743-ITAT-2025(Bang)-TP
  • Tax Payer : IQVIA RDS (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Holds internal TNMM, basis audited segmentation, as MAM; Applies rule of consistency

Dec 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-742-ITAT-2025(CHNY)-TP
  • Tax Payer : POS Hyundai Steel Manufacturing Pvt Ltd
Income tax Appellate Tribunal

ITAT: Admits additional ground; Quashes final assessment order passed beyond statutory time limit

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-738-ITAT-2025(HYD)-TP
  • Tax Payer : R.A.K. Ceramics India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment order as passed beyond statutory time limit; Disposes of assessee’s appeal

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-736-ITAT-2025(HYD)-TP
  • Tax Payer : Parexel International (IRL) Limited
Income tax Appellate Tribunal

ITAT: Sets aside AO/DRP/TPO order computing ALP qua intra group services at Nil

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-735-ITAT-2025(DEL)-TP
  • Tax Payer : PICO Deepali Overlays Consortium
Income tax Appellate Tribunal

ITAT: Directs AO to give effect to UAPA covering international transaction of royalty payment

Dec 12, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-737-ITAT-2025(Mum)-TP
  • Tax Payer : Gia India Laboratory Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rules on TP adjustment qua commission on corporate guarantee, Standby Letter of Credit

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-734-ITAT-2025(Bang)-TP
  • Tax Payer : GMR Airports Limited, (formerly known as GMR Airports Infrastructure Limited)
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua corporate guarantee, loan and delayed receivables; Follows earlier orders

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-740-ITAT-2025(DEL)-TP
  • Tax Payer : SRF Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed by AO in ‘utter disregard / defiance' of DRP's directions

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-739-ITAT-2025(CHNY)-TP
  • Tax Payer : Sulochana Cotton – Spinning Mills (P) Ltd
Income tax Appellate Tribunal

ITAT: Remits issue w.r.t interest on receivables, directs AO/TPO to examine eligibility for working capital adjustment

Dec 11, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-732-ITAT-2025(Bang)-TP
  • Tax Payer : Schneider Electric IT Business India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Directs computation of operating margin without excise duty, sales / income-tax; Remits TP-adjustment qua SDTs

Dec 11, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-731-ITAT-2025(DEL)-TP
  • Tax Payer : Balaji Powertronics