Rulings ( 11145 results )

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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
Income tax Appellate Tribunal

ITAT: Expenses incurred towards purchase of hardware and software consumables not capital expenditure

Nov 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-695-ITAT-2025(CHNY)-TP
  • Tax Payer : Bahwan Cybertek Private Limited
Income tax Appellate Tribunal

ITAT: Deletes TPO’s downward adjustment to assessee’s claim of deduction u/s 80IA

Nov 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-694-ITAT-2025(CHNY)-TP
  • Tax Payer : Premier Mills Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes adjustment for guarantee fee following principle of consistency

Nov 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-693-ITAT-2025(Ahd)-TP
  • Tax Payer : Alembic Pharmaceuticals Ltd
Income tax Appellate Tribunal

ITAT: Accepts assessee's comparables’ selection; Directs granting working capital adjustment

Nov 26, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-692-ITAT-2025(Mum)-TP
  • Tax Payer : DSV Air & Sea Private Limited
Income tax Appellate Tribunal

ITAT: Upholds assessee’s claim for deduction u/s. 80IA for inter unit transfer of power

Nov 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-690-ITAT-2025(Mum)-TP
  • Tax Payer : ASR Multimetals Private Ltd
Income tax Appellate Tribunal

ITAT: Rules on comparables qua back-office support services, imputes 0.04% rate on comfort letter

Nov 26, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-691-ITAT-2025(Mum)-TP
  • Tax Payer : ICICI Bank Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment qua Management Fees, notes overall margin accepted under TNMM

Nov 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-689-ITAT-2025(Mum)-TP
  • Tax Payer : Logwin Air & Ocean India Private Limited
High Court

HC: Quashes AO’s final assessment order passed without awaiting DRP’s directions; Follows precedents

Nov 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-683-HC-2025(KAR)-TP
  • Tax Payer : WONDER GLOBAL INDIA TECHNOLOGY CENTRE PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Sets aside CIT(A)’s order passed without affording Revenue opportunity of hearing

Nov 25, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-688-ITAT-2025(CHNY)-TP
  • Tax Payer : Flextronics Technologies India Pvt Ltd