Rulings ( 10937 results )

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Income tax Appellate Tribunal

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

Aug 19, 2025
  • 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

Aug 19, 2025
  • 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

Aug 18, 2025
  • 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

Aug 18, 2025
  • 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

Aug 18, 2025
  • 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

Aug 14, 2025
  • 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

Aug 12, 2025
  • 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

Aug 12, 2025
  • 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

Aug 12, 2025
  • 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

Aug 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-466-ITAT-2025(DEL)-TP
  • Tax Payer : CANDOR GURGAON ONE REALTY PROJECTS PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Extends stay by 180 days or till appeal disposal or acceptance of APA by assessee

Aug 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-465-ITAT-2025(Bang)-TP
  • Tax Payer : Volvo CE India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Dismisses assessee’s appeal as withdrawn since issues settled under MAP

Aug 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-467-ITAT-2025(Bang)-TP
  • Tax Payer : NTT DATA Global Delivery Services Ltd
Income tax Appellate Tribunal

ITAT: Excludes marketing cost, bank charges from PLI computation, rules on comparables for SWD service-provider

Aug 11, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-458-ITAT-2025(Bang)-TP
  • Tax Payer : Dotgo Private Limited
Income tax Appellate Tribunal

ITAT: Holds final assessment order as time-barred, passed beyond mandated limit u/s. 144C(13)

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-461-ITAT-2025(DEL)-TP
  • Tax Payer : CNH Industrial (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Extends stay with same terms and conditions for further period of 180 days

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-463-ITAT-2025(Bang)-TP
  • Tax Payer : Sigma Aldrich Chemicals Pvt Ltd
Income tax Appellate Tribunal

ITAT: Dismisses assessee’s appeal as withdrawn, issues covered under MAP

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-462-ITAT-2025(Bang)-TP
  • Tax Payer : NTT DATA Global Delivery Services Ltd.
Income tax Appellate Tribunal

ITAT: Treats export incentives, cash discount as operating income; Rules on comparables selection

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-457-ITAT-2025(CHNY)-TP
  • Tax Payer : ZF Rane Automotive India Private Limited
Income tax Appellate Tribunal

ITAT: Holds Internal CUP & internal TNMM as MAM for benchmarking garment sale

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-459-ITAT-2025(CHNY)-TP
  • Tax Payer : Ambattur Clothing Ltd
Supreme Court

SC: 50 Key Excerpts from SC's split verdict in Shelf Drilling controversy

Aug 08, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-460-SC-2025-TP
  • Tax Payer : Shelf Drilling Ron Tappmeyer Limited
Supreme Court

SC: 50 Key Excerpts from SC's split verdict in Shelf Drilling controversy

Aug 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-456-SC-2025-TP
  • Tax Payer : Shelf Drilling Ron Tappmeyer Limited