Rulings ( 11908 results )

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Income tax Appellate Tribunal

ITAT: Holds TPO not right in making adhoc disallowance of 50%; Remits ALP qua ‘other support services’

  • In Favour of Assessee
  • Citation Number : TS-485-ITAT-2025(Mum)-TP
  • Tax Payer : Rubicon Research Limited (Formerly Known as Rubicon Research Private Limited)
High Court

HC: Upholds exclusion of Infosys BPO & TCS E-Services on ground of huge size and turnover

  • In Favour of Assessee
  • Citation Number : TS-481-HC-2025(KAR)-TP
  • Tax Payer : Robert Bosch Engineering and Business Solutions Ltd
High Court

HC: Confirms deletion of adjustment qua SDT of transfer of power, restriction of corporate guarantee at 0.5%

  • In Favour of Assessee
  • Citation Number : TS-487-HC-2025(CAL)-TP
  • Tax Payer : Dhunseri Ventures Limited
Income tax Appellate Tribunal

ITAT: Affirms deletion of TP-adjustment qua short recovery of share capital from AE

  • In Favour of Assessee
  • Citation Number : TS-483-ITAT-2025(Mum)-TP
  • Tax Payer : ZT Systems India Private Limited
Income tax Appellate Tribunal

ITAT: Directs TPO to follow DRP’s directions w.r.t margin computation; Restricts adjustment to international transaction

  • In Favour of Assessee
  • Citation Number : TS-479-ITAT-2025(Bang)-TP
  • Tax Payer : Orotex Chemicals India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Working capital adjustment cannot be denied despite complex, material differences in comparables

  • In Favour of Assessee
  • Citation Number : TS-480-ITAT-2025(Bang)-TP
  • Tax Payer : TE Connectivity Services India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes comparables having high turnover, failing RPT-filter for SWD segment

  • In Favour of Both, Partially
  • Citation Number : TS-482-ITAT-2025(Bang)-TP
  • Tax Payer : Motorola Solutions Kodiak Networks India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rules on adjustment qua electricity-transfer u/s.80-IA, follows Jindal Steel SC ruling

  • In Favour of Assessee
  • Citation Number : TS-478-ITAT-2025(CHNY)-TP
  • Tax Payer : PRABHU SPINING MILLS PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Modifies CIT(A)’s order directing 0.5% as corporate guarantee value

  • In Favour of Revenue
  • Citation Number : TS-476-ITAT-2025(CHNY)-TP
  • Tax Payer : Ashok Leyland Limited
Income tax Appellate Tribunal

ITAT: Upholds deletion of adjustments qua inter-unit transfer of goods, management support services

  • In Favour of Assessee
  • Citation Number : TS-477-ITAT-2025(CHNY)-TP
  • Tax Payer : TVS Motor Company Ltd
Income tax Appellate Tribunal

ITAT: Excludes comparable having high turnover and profit margin; Directs granting WCA as per law

  • In Favour of Assessee
  • Citation Number : TS-475-ITAT-2025(HYD)-TP
  • Tax Payer : Xilinx India Technology Services Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP-adjustment, considers earlier order accepting 50:50 revenue-split as freight-forwarding industry-norm

  • In Favour of Both, Partially
  • Citation Number : TS-474-ITAT-2025(DEL)-TP
  • Tax Payer : Geodis India Private Limited
Income tax Appellate Tribunal

ITAT: Holds severance pay as non-operating in nature; Excludes functionally-dissimilar companies

  • In Favour of Assessee
  • Citation Number : TS-471-ITAT-2025(CHNY)-TP
  • Tax Payer : SCM Microsystems (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s decision w.r.t corporate guarantee fee, internet on delay receivables; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-472-ITAT-2025(HYD)-TP
  • Tax Payer : Aurobindo Pharma Ltd.
Income tax Appellate Tribunal

ITAT: Remits 271G penalty for fresh adjudication considering assessee additional evidence

  • In Favour of Assessee
  • Citation Number : TS-473-ITAT-2025(HYD)-TP
  • Tax Payer : Limagrain India Private Limited
Income tax Appellate Tribunal

ITAT: Remits TP adjustments w.r.t manufacturing segment, purchase of components, contract R&D service segment

  • In Favour of Assessee
  • Citation Number : TS-470-ITAT-2025(DEL)-TP
  • Tax Payer : Schneider Electric India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rules on comparables in SWD/ITeS segments and validity of assessment order

  • In Favour of Assessee
  • Citation Number : TS-469-ITAT-2025(Bang)-TP
  • Tax Payer : Cloud Software Group India Private Limited
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua AMP expenses in case of Sony India

  • In Favour of Assessee
  • Citation Number : TS-468-ITAT-2025(DEL)-TP
  • Tax Payer : Sony India P Ltd
Income tax Appellate Tribunal

ITAT: Remits comparability issue; Directs fresh consideration in light of filters applied by TPO

  • In Favour of Both, Partially
  • Citation Number : TS-464-ITAT-2025(Bang)-TP
  • Tax Payer : Dell International Services India Private Limited
Income tax Appellate Tribunal

ITAT: Directs application of interest rate on CCDs by applying PLR as against LIBOR

  • In Favour of Assessee
  • Citation Number : TS-466-ITAT-2025(DEL)-TP
  • Tax Payer : CANDOR GURGAON ONE REALTY PROJECTS PRIVATE LIMITED