Rulings ( 11754 results )

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Income tax Appellate Tribunal

ITAT: Views rectification sought is in nature of review, outside scope of Sec. 254(2)

Dec 05, 2025
  • In Favour of Revenue
  • Citation Number : TS-717-ITAT-2025(HYD)-TP
  • Tax Payer : Open Text Technologies India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes time-barred assessment order; HC remand-order did not extend statutory timeline

Dec 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-710-ITAT-2025(CHNY)-TP
  • Tax Payer : Multicoreware India P. Ltd
High Court

HC: Upholds ITAT-order quashing final assessment order passed in name of non-existent company

Dec 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-714-HC-2025(BOM)-TP
  • Tax Payer : Ipsos Research Private Limited
Income tax Appellate Tribunal

ITAT: Quashes assessment order barred by limitation, notes issue pending resolution in Shelf-drilling

Dec 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-713-ITAT-2025(HYD)-TP
  • Tax Payer : Repal Green Power Private Limited
High Court

HC: Dismisses Revenue’s appeal qua IGS adjustment; Considers dismissal of similar appeal arising out of common impugned order

Dec 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-712-HC-2025(DEL)-TP
  • Tax Payer : Avery Dennison (India) P Ltd
Income tax Appellate Tribunal

ITAT: Rules on comparables in EDS and SWD segments for Mercedes-Benz R&D India

Dec 04, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-711-ITAT-2025(Bang)-TP
  • Tax Payer : Mercedes-Benz Research & Development India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Confirms deletion of SDT-adjustment w.r.t subcontracting civil works, allows Sec.80-IA deduction

Dec 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-708-ITAT-2025(DEL)-TP
  • Tax Payer : Koya and Company Construction Ltd
Income tax Appellate Tribunal

ITAT: Upholds TPO’s interest on CCDs @ SBI PLR+75 bps over CIT(A)'s SBI PLR+300 bps

Dec 03, 2025
  • In Favour of Revenue
  • Citation Number : TS-709-ITAT-2025(Mum)-TP
  • Tax Payer : Ekta Everglade Homes Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua availing transition support services; Rules on comparables selection

Dec 02, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-701-ITAT-2025(DEL)-TP
  • Tax Payer : GBT India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Applies rule of consistency to delete AMP adjustment in case of Amway India

Dec 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-702-ITAT-2025(DEL)-TP
  • Tax Payer : Amway India Enterprises Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP adjustment qua purchase of raw materials etc and interest on trade receivables

Dec 02, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-703-ITAT-2025(HYD)-TP
  • Tax Payer : Vermeiren India Rehab Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond extended time limit u/s.153(4)

Dec 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-704-ITAT-2025(HYD)-TP
  • Tax Payer : Ethan Energy India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed without draft assessment order

Dec 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-705-ITAT-2025(Bang)-TP
  • Tax Payer : Microsoft Research Lab India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Dismisses Revenue’s appeal; Upholds CIT(A)’s order excluding functionally dissimilar comparables

Dec 02, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-707-ITAT-2025(DEL)-TP
  • Tax Payer : Coforge Limited
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua royalty payment; Notes PLI includes the same

Dec 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-706-ITAT-2025(DEL)-TP
  • Tax Payer : Hi Lex India Private Limited
Income tax Appellate Tribunal

ITAT: Affirms Shell India's 'at-cost' model for technical services; Considers industry norm, expert opinion

Dec 01, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-700-ITAT-2025(Mum)-TP
  • Tax Payer : Shell India Markets Private Limited
Income tax Appellate Tribunal

ITAT: Adjudicates SDT-adjustment w.r.t inter-unit supply of milk, assessee's pricing mechanism not infirm

Dec 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-699-ITAT-2025(HYD)-TP
  • Tax Payer : Dodla Dairy Limited
Income tax Appellate Tribunal

ITAT: Quashes assessment order as barred by limitation, notes issue pending before SC in Shelf-Drilling

Dec 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-698-ITAT-2025(HYD)-TP
  • Tax Payer : Repal Renewables Private Limited
High Court

HC: Dismisses Revenue’s appeal against ITAT-order deleting addition on account of mark-up on out-of-pocket expenses

Nov 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-697-HC-2025(BOM)-TP
  • Tax Payer : Capgemini India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order as time-barred, considering TOLA-extension & Sec.153 time-limit

Nov 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-696-ITAT-2025(HYD)-TP
  • Tax Payer : EPAM Systems India P Ltd