Rulings ( 11907 results )

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High Court

HC: Allows Deloitte's writ against reassessment; AO not empowered to examine if assessee satisfied APA-conditions

  • In Favour of Assessee
  • Citation Number : TS-568-HC-2025(TEL)-TP
  • Tax Payer : Deloitte Consulting India P. Ltd
Income tax Appellate Tribunal

ITAT: Permits assessee to withdraw appeal as resolved under India-US MAP resolution

  • In Favour of None/NA
  • Citation Number : TS-562-ITAT-2025(HYD)-TP
  • Tax Payer : Microsoft Global Services Centre (India) Private Limited
Income tax Appellate Tribunal

ITAT: Rectifies typo error in Tribunal’s order; Clarifies assessee’s appeal w.r.t corporate guarantee is allowed

  • In Favour of Assessee
  • Citation Number : TS-561-ITAT-2025(Kol)-TP
  • Tax Payer : Tata Consumer Products Limited
Income tax Appellate Tribunal

ITAT: Remits issue concerning comparables to TPO for independent analysis

  • In Favour of Both, Partially
  • Citation Number : TS-558-ITAT-2025(DEL)-TP
  • Tax Payer : Opterna Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Holds no TP adjustment to be added to book profits u/s 115JB

  • In Favour of Assessee
  • Citation Number : TS-560-ITAT-2025(DEL)-TP
  • Tax Payer : Innovative Textiles Limited
High Court

HC: Dismisses Revenue’s appeal on AMP expenses as issue squarely covered in earlier decision

  • In Favour of Assessee
  • Citation Number : TS-559-HC-2025(DEL)-TP
  • Tax Payer : Sony India Private Ltd
High Court

HC: Inclusion/Exclusion of comparable will have no bearing; Disposes Revenue's appeal

  • In Favour of Assessee
  • Citation Number : TS-555-HC-2025(DEL)-TP
  • Tax Payer : Avaya India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes 263 order as being invalid, restores final assessment order

  • In Favour of Assessee
  • Citation Number : TS-557-ITAT-2025(Mum)-TP
  • Tax Payer : Birla Carbon India Private Limited
High Court

HC: Directs DRP, Delhi to hear assessee’s objections as draft and TPO orders passed locally

  • In Favour of Assessee
  • Citation Number : TS-556-HC-2025(BOM)-TP
  • Tax Payer : Indigrid Solar-II (AP) Pvt. Ltd
High Court

HC: Adjudicates TechM's writ against entity-level TP-adjustment; Restrains Rs. 1155 cr recovery w.r.t excess adjustment

  • In Favour of Assessee
  • Citation Number : TS-554-HC-2025(BOM)-TP
  • Tax Payer : Tech Mahindra Limited
High Court

HC: Dismisses Revenue’s appeal on assessee’s classification under manufacturing or trading segments

  • In Favour of Assessee
  • Citation Number : TS-553-HC-2025(TEL)-TP
  • Tax Payer : Imerys Ceramics India Private Limited
Income tax Appellate Tribunal

ITAT: Invalidates TPO-order, subsequent proceedings as time-barred; Follows Saint Gobain HC-ruling

  • In Favour of Assessee
  • Citation Number : TS-552-ITAT-2025(DEL)-TP
  • Tax Payer : Pioneer India Electronics Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes AMP adjustment for L’Oreal India, follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-551-ITAT-2025(Mum)-TP
  • Tax Payer : LÓreal India Private Limited
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment qua interest on receivables; Considers net margin, debt-free status, etc

  • In Favour of Assessee
  • Citation Number : TS-550-ITAT-2025(DEL)-TP
  • Tax Payer : Technip Energies India Limited
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment made on account of outstanding receivables; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-548-ITAT-2025(DEL)-TP
  • Tax Payer : Agilent Technologies (International) Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Directs inclusion of comparable passing turnover filter w.r.t benchmarking ITeS

  • In Favour of Assessee
  • Citation Number : TS-547-ITAT-2025(DEL)-TP
  • Tax Payer : WNS Business Consulting Services Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP-adjustment w.r.t trading segment, TPO to examine if foreign-AE can be considered tested party

  • In Favour of Both, Partially
  • Citation Number : TS-549-ITAT-2025(Bang)-TP
  • Tax Payer : Andante Foods LLP
Income tax Appellate Tribunal

ITAT: Remits comparability issue of 2 companies; Directs inclusion or exclusion basis RPT Filter

  • In Favour of Both, Partially
  • Citation Number : TS-546-ITAT-2025(DEL)-TP
  • Tax Payer : Agilent Technologies India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order as being time-barred u/s.153(5), not passed within 3 months timeline

  • In Favour of Assessee
  • Citation Number : TS-540-ITAT-2025(DEL)-TP
  • Tax Payer : Hitachi Astemo Haryana Private Ltd
Income tax Appellate Tribunal

ITAT: Directs benchmarking of interest on CCDs while considering 'convertibility' i.e. option value factor

  • In Favour of Both, Partially
  • Citation Number : TS-545-ITAT-2025(Mum)-TP
  • Tax Payer : Mahindra Homes Private Limited