Rulings ( 11898 results )

Filters
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred u/s.153; Applies rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-44-ITAT-2026(DEL)-TP
  • Tax Payer : Signify Innovations India Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred u/s.153; Considers Shelf-Drilling SC pendency

  • In Favour of Assessee
  • Citation Number : TS-43-ITAT-2026(DEL)-TP
  • Tax Payer : Toyota Boshoku Device India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred u/s.153; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-42-ITAT-2026(DEL)-TP
  • Tax Payer : HaskoningDHV Consulting Private Limited
Income tax Appellate Tribunal

ITAT: Quashes time-barred final assessment order in case of Motorola Solutions India

  • In Favour of Assessee
  • Citation Number : TS-41-ITAT-2026(DEL)-TP
  • Tax Payer : Motorola Solutions India Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Quashes time-barred final assessment order; Follows judicial precedents

  • In Favour of Assessee
  • Citation Number : TS-40-ITAT-2026(DEL)-TP
  • Tax Payer : Genpact India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes time-barred final assessment order; Follows Roca Bathroom ruling

  • In Favour of Assessee
  • Citation Number : TS-39-ITAT-2026(DEL)-TP
  • Tax Payer : FMI Automotive Components Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s deletion of AMP adjustment; Follows Whirlpool of India HC-ruling

  • In Favour of Assessee
  • Citation Number : TS-38-ITAT-2026(CHNY)-TP
  • Tax Payer : Dormakaba India Private Ltd
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s realistic approach of adopting CUP as MAM for benchmarking import transaction

  • In Favour of Assessee
  • Citation Number : TS-37-ITAT-2026(CHNY)-TP
  • Tax Payer : M.S. Joyson Anand-Abhishek Safety Systems–Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order as being time barred u/s.153; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-36-ITAT-2026(DEL)-TP
  • Tax Payer : GBT India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order as being time barred u/s.153; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-35-ITAT-2026(DEL)-TP
  • Tax Payer : Dnata International Private Limited
Income tax Appellate Tribunal

ITAT: Holds final assessment order as being time barred u/s.153; Quashes same

  • In Favour of Assessee
  • Citation Number : TS-34-ITAT-2026(DEL)-TP
  • Tax Payer : Avaya India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order as being time barred u/s.153

  • In Favour of Assessee
  • Citation Number : TS-33-ITAT-2026(DEL)-TP
  • Tax Payer : Beam Global Spirits & Wine India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order as time-barred; Follows Roca Bathroom ruling

  • In Favour of Assessee
  • Citation Number : TS-32-ITAT-2026(DEL)-TP
  • Tax Payer : AT & T COMMUNICATION SERVICES INDIA PVT LTD
Income tax Appellate Tribunal

ITAT: Upholds TP-adjustment for 'unavailable' assessee which closed operations in India

  • In Favour of Revenue
  • Citation Number : TS-31-ITAT-2026(Bang)-TP
  • Tax Payer : Technicolor India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being barred by limitation; Follows precedents, considers Shelf Drilling pendency

  • In Favour of Assessee
  • Citation Number : TS-30-ITAT-2026(DEL)-TP
  • Tax Payer : Class Agricultural Machinery Private Limited
Income tax Appellate Tribunal

ITAT: Holds no further profit attributable to PE once Indian entity remunerated at ALP

  • In Favour of Assessee
  • Citation Number : TS-29-ITAT-2026(Mum)-TP
  • Tax Payer : The UK Trade Desk Ltd
Income tax Appellate Tribunal

ITAT: Permits assessee to withdraw TP related appeal in light of India-Japan MAP resolution

  • In Favour of None/NA
  • Citation Number : TS-28-ITAT-2026(Bang)-TP
  • Tax Payer : Yaskawa India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Accepts TNMM as MAM, Berry ratio as PLI for assessee-reseller; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-25-ITAT-2026(DEL)-TP
  • Tax Payer : Meltwater India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order as time-barred following Roca Bathroom ruling, considers issue pending before SC

  • In Favour of Assessee
  • Citation Number : TS-27-ITAT-2026(DEL)-TP
  • Tax Payer : Lintec India Private Limited
Income tax Appellate Tribunal

ITAT: Impermissible to treat resident-AE 'effectively' as third party u/s.92B(2), deletes TP-adjustment w.r.t business divestment

  • In Favour of Assessee
  • Citation Number : TS-26-ITAT-2026(Mum)-TP
  • Tax Payer : Maersk Tankers India Private Limited