Rulings ( 11369 results )

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Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua interest on outstanding trade receivables; Follows precedent

Feb 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-115-ITAT-2026(CHNY)-TP
  • Tax Payer : Expleo Solutions Ltd
Income tax Appellate Tribunal

ITAT: Holds rejection of internal TNMM for benchmarking manufacturing segment as unsustainable, deletes adjustment

Feb 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-117-ITAT-2026(CHNY)-TP
  • Tax Payer : Madura Coats Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment-order; Holds assessee not ‘eligible’ since no variation proposed by TPO

Feb 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-114-ITAT-2026(DEL)-TP
  • Tax Payer : PHI SEEDS PVT. LTD. (Now known as Corteva Agriscience Seeds Private Limited)
Income tax Appellate Tribunal

ITAT: Upholds interest on share-investment being 'sham', also disallows Sec.80IA deduction for Tata Chemicals

Feb 04, 2026
  • In Favour of Revenue
  • Citation Number : TS-113-ITAT-2026(Mum)-TP
  • Tax Payer : Tata Chemicals Limited
Income tax Appellate Tribunal

ITAT: Excludes 7 companies having high turnover; Applies LIBOR as interest on overdue receivable

Feb 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-112-ITAT-2026(Bang)-TP
  • Tax Payer : Altisource Business Solutions Private Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed by JAO on account of being time barred u/s.144C(13)

Feb 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-111-ITAT-2026(DEL)-TP
  • Tax Payer : Ariba India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed without incorporating DRP’s direction

Feb 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-110-ITAT-2026(DEL)-TP
  • Tax Payer : Spectro Analytical Labs Private Limited
Income tax Appellate Tribunal

ITAT: Rules on comparables selection, risk adjustment, working-capital adjustment; Follows earlier orders

Feb 04, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-109-ITAT-2026(DEL)-TP
  • Tax Payer : Lockheed Martin India (P) Ltd
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s order treating amortisation of goodwill as non-operating expense

Feb 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-108-ITAT-2026(CHNY)-TP
  • Tax Payer : Hitachi Solutions India Private Limited
Income tax Appellate Tribunal

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

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-107-ITAT-2026(DEL)-TP
  • Tax Payer : MIH Internet Sea Pte Ltd
Income tax Appellate Tribunal

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

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-106-ITAT-2026(DEL)-TP
  • Tax Payer : Renew Wind Energy (Shivpur) Private Limited
Income tax Appellate Tribunal

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

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-105-ITAT-2026(DEL)-TP
  • Tax Payer : Zimmer India Private Ltd
Income tax Appellate Tribunal

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

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-104-ITAT-2026(DEL)-TP
  • Tax Payer : MMTC-PAMP INDIA PRIVATE LIMITED
Income tax Appellate Tribunal

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

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-103-ITAT-2026(DEL)-TP
  • Tax Payer : Rohde and Schwarz India Private Limited
Income tax Appellate Tribunal

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

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-96-ITAT-2026(DEL)-TP
  • Tax Payer : Denso India Limited
Income tax Appellate Tribunal

ITAT: Directs JAO to delete levy of additional interest u/s. 234B and 234C and refund same

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-102-ITAT-2026(Ahd)-TP
  • Tax Payer : Sophos Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred; Follows judicial precedent

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-101-ITAT-2026(DEL)-TP
  • Tax Payer : Orange Business Services India Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment w.r.t fee for business support services; Rules on comparables for project segment

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2026(CHNY)-TP
  • Tax Payer : FLSmidth Private Limited
Income tax Appellate Tribunal

ITAT: Quashes time-barred final assessment order; Follows Li & Fung (India) ruling

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-99-ITAT-2026(DEL)-TP
  • Tax Payer : HONDA INDIA POWER PRODUCTS LTD
Income tax Appellate Tribunal

ITAT: Quashes final assessment order being time barred; Follows judicial precedent

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-98-ITAT-2026(DEL)-TP
  • Tax Payer : Perfetti Van Melle India Pvt. Ltd.