Rulings ( 11369 results )
Income tax Appellate Tribunal
ITAT: Holds final assessment order passed by AO as time barred u/s.153
Feb 02, 2026
- In Favour of Assessee
- Citation Number : TS-76-ITAT-2026(DEL)-TP
- Tax Payer : MSD Pharmaceuticals Private Limited
Income tax Appellate Tribunal
ITAT: Quashes time barred final assessment order by following precedent
Feb 02, 2026
- In Favour of Assessee
- Citation Number : TS-75-ITAT-2026(DEL)-TP
- Tax Payer : Oracle India Pvt. Ltd.
Income tax Appellate Tribunal
ITAT: Holds final assessment passed by AO as time-barred u/s.153; Follows precedents
Feb 02, 2026
- In Favour of Assessee
- Citation Number : TS-74-ITAT-2026(DEL)-TP
- Tax Payer : Jubilant Generics Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment on account of being time-barred u/s.153; Follows precedent
Feb 02, 2026
- In Favour of Assessee
- Citation Number : TS-73-ITAT-2026(DEL)-TP
- Tax Payer : Inductis (India) Private Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment on account of being time-barred u/s.153; Follows precedent
Feb 02, 2026
- In Favour of Assessee
- Citation Number : TS-72-ITAT-2026(DEL)-TP
- Tax Payer : Honda Trading Asia Company Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment on account of being time-barred u/s.153
Feb 02, 2026
- In Favour of Assessee
- Citation Number : TS-71-ITAT-2026(DEL)-TP
- Tax Payer : Honda Access India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment on account of being time-barred u/s.153
Feb 02, 2026
- In Favour of Assessee
- Citation Number : TS-70-ITAT-2026(DEL)-TP
- Tax Payer : Eversub India Private Limited (Formerly as ‘Subway Systems India Private Limited)
High Court
HC: Refuses to quash reassessment based on later-year TPO's order for Motorola India
Feb 02, 2026
- In Favour of Revenue
- Citation Number : TS-65-HC-2026(P & H)-TP
- Tax Payer : Motorola India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment passed beyond limitation period applying rule of consistency
Feb 02, 2026
- In Favour of Assessee
- Citation Number : TS-69-ITAT-2026(DEL)-TP
- Tax Payer : Baxter India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment passed beyond limitation period; Applies rule of consistency
Feb 02, 2026
- In Favour of Assessee
- Citation Number : TS-68-ITAT-2026(DEL)-TP
- Tax Payer : Beumer India P. Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment passed beyond limitation period; Follows precedents
Feb 02, 2026
- In Favour of Assessee
- Citation Number : TS-67-ITAT-2026(DEL)-TP
- Tax Payer : Bentley Systems India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order as time-barred in case of Adidas India Marketing; Follows Roca Bathroom ruling
Feb 02, 2026
- In Favour of Assessee
- Citation Number : TS-66-ITAT-2026(DEL)-TP
- Tax Payer : Adidas India Marketing Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Rule 10CA mandates 3-years comparable data; Cannot ignore non-availability of one year data
Feb 02, 2026
- In Favour of Both, Partially
- Citation Number : TS-64-ITAT-2026(Ahd)-TP
- Tax Payer : Zydus Lifesciences Ltd
Income tax Appellate Tribunal
ITAT: Remits selection of comparables in MSS segment in second round of proceedings
Jan 30, 2026
- In Favour of Both, Partially
- Citation Number : TS-62-ITAT-2026(DEL)-TP
- Tax Payer : Brown Forman Worldwide LLC India
Income tax Appellate Tribunal
ITAT: Quashes final assessment order passed in name of non-existent amalgamating company; Follows Maruti Suzuki HC-ruling
Jan 30, 2026
- In Favour of Assessee
- Citation Number : TS-63-ITAT-2026(DEL)-TP
- Tax Payer : Kadimi Special Steels Private Limited
Income tax Appellate Tribunal
ITAT: Recalls earlier order limited to TP adjustment qua management fee for fresh adjudication
Jan 29, 2026
- In Favour of Assessee
- Citation Number : TS-59-ITAT-2026(Bang)-TP
- Tax Payer : WeWork India Management P Ltd
Income tax Appellate Tribunal
ITAT: Confirms assessee’s benchmarking of interest on ECB loan at LIBOR+500/450 bps; Deletes adjustment
Jan 29, 2026
- In Favour of Assessee
- Citation Number : TS-60-ITAT-2026(HYD)-TP
- Tax Payer : SGD Pharma India Private Limited
Income tax Appellate Tribunal
ITAT: Upholds treatment of share application money as loan for Coal India; Restricts interest @ LIBOR+2%
Jan 29, 2026
- In Favour of Both, Partially
- Citation Number : TS-58-ITAT-2026(Kol)-TP
- Tax Payer : Coal India Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order passed beyond limitation period u/s.153
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-57-ITAT-2026(DEL)-TP
- Tax Payer : Airbnb Payments India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order passed beyond limitation period u/s.153
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-56-ITAT-2026(DEL)-TP
- Tax Payer : Airbnb India Private Limited