Rulings ( 12035 results )

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Income tax Appellate Tribunal

ITAT: Directs recomputation of eligible profits using SEB/distribution companies’ rates; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-374-ITAT-2025(DEL)-TP
  • Tax Payer : Shahi Exports Pvt Ltd
Income tax Appellate Tribunal

ITAT: Directs considering approved/standard loss determined by Regulatory Authority w.r.t electricity-transfer

  • In Favour of Assessee
  • Citation Number : TS-375-ITAT-2025(DEL)-TP
  • Tax Payer : Dev Priya Products Pvt.Ltd
Income tax Appellate Tribunal

ITAT: Directs AO to keep outstanding demand of Rs.1.73 crore in abeyance till appeal disposal

  • In Favour of Assessee
  • Citation Number : TS-371-ITAT-2025(Bang)-TP
  • Tax Payer : Norwich Clinical Services Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants stay for a period of 6 months, directs department to adjust 20% of disputed demand against refund

  • In Favour of Assessee
  • Citation Number : TS-373-ITAT-2025(Bang)-TP
  • Tax Payer : Synamedia India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Extends stay for a further period of 6 months

  • In Favour of Assessee
  • Citation Number : TS-372-ITAT-2025(Bang)-TP
  • Tax Payer : Quess Corp Ltd
Income tax Appellate Tribunal

ITAT: Confirms assessee’s TNMM over CUP; Deletes TP-adjustment qua management fee

  • In Favour of Assessee
  • Citation Number : TS-366-ITAT-2025(Mum)-TP
  • Tax Payer : NTT India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP-adjustment qua management fee & R&D payments; Directs assessee to provide evidence

  • In Favour of Both, Partially
  • Citation Number : TS-367-ITAT-2025(Mum)-TP
  • Tax Payer : Fugro Survey India Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Directs application of RPT filter of 25% for comparables selection; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-368-ITAT-2025(DEL)-TP
  • Tax Payer : Fil India Business & Research Services Private Limited
Income tax Appellate Tribunal

ITAT: Excludes comparables engaged in different functions in SWD segment

  • In Favour of Assessee
  • Citation Number : TS-370-ITAT-2025(PUN)-TP
  • Tax Payer : Optiva India Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Rejects CUP owing to fundamental differences, considers AE as tested party for TNMM application

  • In Favour of Assessee
  • Citation Number : TS-369-ITAT-2025(Ahd)-TP
  • Tax Payer : Asandas & Sons Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes 271(1) (c) penalty, TPO failed to prove ALP computation outside statutory provisions

  • In Favour of Assessee
  • Citation Number : TS-364-ITAT-2025(Ahd)-TP
  • Tax Payer : Schaeffler India Limited
Income tax Appellate Tribunal

ITAT: Confirms deletion of disallowance u/s.40A(2)(b); Holds purchase price of material from related concerns inclusive of original price

  • In Favour of Assessee
  • Citation Number : TS-361-ITAT-2025(Ahd)-TP
  • Tax Payer : N.K. Proteins Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua royalty received for technical knowhow; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-362-ITAT-2025(Mum)-TP
  • Tax Payer : Siemens Aktiengensellschaft
Income tax Appellate Tribunal

ITAT: Treats demurrage/detention charges as non-operating; Charges no interest on outstanding receivables

  • In Favour of Assessee
  • Citation Number : TS-365-ITAT-2025(Ahd)-TP
  • Tax Payer : D S Trading Co
Income tax Appellate Tribunal

ITAT: Remits interest on delayed receivables; Directs comparing facts with Kusum Healthcare’s decision

  • In Favour of Assessee
  • Citation Number : TS-363-ITAT-2025(DEL)-TP
  • Tax Payer : AON Consulting Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Excludes comparables citing significant turnover and functional dissimilarity

  • In Favour of Assessee
  • Citation Number : TS-360-ITAT-2025(CHNY)-TP
  • Tax Payer : Ravsoft Solutions Private Limited
Income tax Appellate Tribunal

ITAT: Recalls earlier-order, notes ‘crucial facts’ related to benchmarking of management support services not considered earlier

  • In Favour of Assessee
  • Citation Number : TS-356-ITAT-2025(Bang)-TP
  • Tax Payer : Caterpillar Financial Services India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Dismisses assessee’s appeal as withdrawn in light of settlement under VsVS

  • In Favour of None/NA
  • Citation Number : TS-354-ITAT-2025(CHNY)-TP
  • Tax Payer : Siemens Gamesa Renewable Energy Sociedad Anonima
Income tax Appellate Tribunal

ITAT: Directs AO to keep recovery of demand in abeyance till disposal of appeal or 180 days

  • In Favour of Assessee
  • Citation Number : TS-355-ITAT-2025(Bang)-TP
  • Tax Payer : MatchMove India Private Limited
Income tax Appellate Tribunal

ITAT: Excludes 5 functionally-dissimilar comparables; Remits TP-adjustment qua interest on receivables

  • In Favour of Assessee
  • Citation Number : TS-357-ITAT-2025(Bang)-TP
  • Tax Payer : Dynatrace India Software Operations Pvt. Ltd