Rulings ( 11908 results )

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Income tax Appellate Tribunal

ITAT: Rules on turnover filter application, treatment of doubful debts, negative working capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-186-ITAT-2025(HYD)-TP
  • Tax Payer : Oakton Global Technology Services Centre (India) (P) Ltd
Income tax Appellate Tribunal

ITAT: Restricts corporate guarantee commission to 0.5% against TPO’s 1.65%; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-187-ITAT-2025(CHNY)-TP
  • Tax Payer : E.I.D. Parry India Ltd
Income tax Appellate Tribunal

ITAT: Upholds use of Royalty Savings Method over TPO's CUP for determining ALP of intangibles

  • In Favour of Assessee
  • Citation Number : TS-185-ITAT-2025-TP
  • Tax Payer : Heubach Colour Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes final order, DRP’s directions available to AO the same day as issued

  • In Favour of Assessee
  • Citation Number : TS-183-ITAT-2025(Mum)-TP
  • Tax Payer : TransUnion International Inc
Income tax Appellate Tribunal

ITAT: Quashes TPO’s order sans giving effect to DRP-direction on granting working-capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-184-ITAT-2025(DEL)-TP
  • Tax Payer : Bravura Solutions India LLP
Income tax Appellate Tribunal

ITAT: Confirms deletion of TP adjustment qua inter-unit transfer of tea leaves

  • In Favour of Assessee
  • Citation Number : TS-176-ITAT-2025(Kol)-TP
  • Tax Payer : Mcleod Russel India Limited
Income tax Appellate Tribunal

ITAT: Remits TP-adjustment qua sale of goods made by TPO without considering TP documentation

  • In Favour of Both, Partially
  • Citation Number : TS-178-ITAT-2025(HYD)-TP
  • Tax Payer : RAS Lifesciences Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustments qua royalty payment and interest on outstanding receivables

  • In Favour of Assessee
  • Citation Number : TS-177-ITAT-2025(DEL)-TP
  • Tax Payer : Phinia Delphi India Private Ltd
High Court

HC: No assessment order issued despite ITAT's remand, any proposed assessment now time-barred

  • In Favour of Assessee
  • Citation Number : TS-179-HC-2025(DEL)-TP
  • Tax Payer : Consulting Engineering Services (India) P. Ltd
Income tax Appellate Tribunal

ITAT: Deletes adjustments w.r.t interest on ECBs, outstanding receivables; Rejects NIL-ALP of royalty payment

  • In Favour of Assessee
  • Citation Number : TS-182-ITAT-2025(HYD)-TP
  • Tax Payer : Shakti Hormann Private Limited
Income tax Appellate Tribunal

ITAT: Upholds TP-adjustments w.r.t purchase of raw material, royalty payment

  • In Favour of Revenue
  • Citation Number : TS-181-ITAT-2025(JPR)-TP
  • Tax Payer : Mikuni India Private Limited
Income tax Appellate Tribunal

ITAT: Directs CIT(A) to decide TP issues in light of earlier orders, other proceedeings

  • In Favour of Assessee
  • Citation Number : TS-180-ITAT-2025(Bang)-TP
  • Tax Payer : IBM India Pvt Ltd
Income tax Appellate Tribunal

ITAT: No review power with Tribunal in the garb of Sec.254(2), dismisses assessee’s MP

  • In Favour of Assessee
  • Citation Number : TS-173-ITAT-2025(DEL)-TP
  • Tax Payer : Infres Methodex Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants stay on outstanding demand for 180 days; Directs 20% of disputed demand adjustment from pending refund

  • In Favour of Assessee
  • Citation Number : TS-174-ITAT-2025(DEL)-TP
  • Tax Payer : Prometric Testing (P) Ltd
Income tax Appellate Tribunal

ITAT: Dismisses assessee’s appeal as withdrawn in light of VSVS

  • In Favour of None/NA
  • Citation Number : TS-175-ITAT-2025(DEL)-TP
  • Tax Payer : K C Cottrell India P Ltd
Income tax Appellate Tribunal

ITAT: SDT provisions omitted post April 2017, hence TPO reference invalid

  • In Favour of Assessee
  • Citation Number : TS-172-ITAT-2025(DEL)-TP
  • Tax Payer : NYMPHEA DEVELOPERS PVT LTD
High Court

HC: Disposes of assessee’s petition against DRP-order in light of statutory remedy of appeal

  • In Favour of Revenue
  • Citation Number : TS-596-HC-2024(DEL)-TP
  • Tax Payer : Humboldt Wedag India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Dismisses appeal as withdrawn in light of assessee opting of VsVS

  • In Favour of None/NA
  • Citation Number : TS-171-ITAT-2025(CHNY)-TP
  • Tax Payer : ZF CV Systems Europe BV
Income tax Appellate Tribunal

ITAT: Dismisses assessee’s appeal on benchmarking, comparable selection as withdrawn

  • In Favour of None/NA
  • Citation Number : TS-170-ITAT-2025(Mum)-TP
  • Tax Payer : L&T MHI Power Turbine Generators Pvt Ltd
Income tax Appellate Tribunal

ITAT: Confirms CIT(A)’s deletion of Sec.271-G penalty; Cites non-applicability of TP provisions to SDTs covered u/s.92BA(i)

  • In Favour of Both, Partially
  • Citation Number : TS-595-ITAT-2024(Mum)-TP
  • Tax Payer : Aura Spinwell Ltd