Rulings ( 11623 results )
Income tax Appellate Tribunal
ITAT: Terms benchmarking interest on CCDs against SBI-PLR or LIBOR with markup as unwarranted
Apr 27, 2026
- In Favour of Both, Partially
- Citation Number : TS-330-ITAT-2026(Bang)-TP
- Tax Payer : Adamas Builders Pvt Ltd
Income tax Appellate Tribunal
ITAT: Deletes SDT-adjustment; Transaction not within Sec.92BA ambit as assessee/related party claimed no deduction
Apr 27, 2026
- In Favour of Assessee
- Citation Number : TS-329-ITAT-2026(Mum)-TP
- Tax Payer : Siddh Exports LLP
Income tax Appellate Tribunal
ITAT: Rejects Revenue’s segregation approach, accepts TNMM at entity level; Follows earlier order
Apr 24, 2026
- In Favour of Assessee
- Citation Number : TS-324-ITAT-2026(DEL)-TP
- Tax Payer : Juniper Networks Solution India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Holds Mitsubishi Corporation’s Branch Office established in continuation of Liaison Office as PE; Remits matter
Apr 24, 2026
- In Favour of Both, Partially
- Citation Number : TS-326-ITAT-2026(DEL)-TP
- Tax Payer : Mitsubishi Corporation
Income tax Appellate Tribunal
ITAT: Remits assessee’s claim for deduction u/s.80IA; Allows working capital adjustment
Apr 24, 2026
- In Favour of Assessee
- Citation Number : TS-325-ITAT-2026(DEL)-TP
- Tax Payer : Cosmo First Limited
Income tax Appellate Tribunal
ITAT: Remits import duty and working capital adjustments; Restricts TP-adjustment to AE transactions only
Apr 24, 2026
- In Favour of Both, Partially
- Citation Number : TS-328-ITAT-2026(Bang)-TP
- Tax Payer : Pepperl & Fuchs Factory Automation Private Limited
Income tax Appellate Tribunal
ITAT: Rules on issues pertaining to comparable selection and margin computation
Apr 24, 2026
- In Favour of Assessee
- Citation Number : TS-327-ITAT-2026(Mum)-TP
- Tax Payer : Carestream Health India Private Limited
Income tax Appellate Tribunal
ITAT: Characterizes assessee as a low-end, routine service provider, and not a KPO service provider
Apr 23, 2026
- In Favour of Assessee
- Citation Number : TS-320-ITAT-2026(Mum)-TP
- Tax Payer : Go Global India Private Limited
Income tax Appellate Tribunal
ITAT: Deletes TP adjustment w.r.t provision of publishing support services; Grants working-capital adjustment
Apr 23, 2026
- In Favour of Assessee
- Citation Number : TS-323-ITAT-2026(Mum)-TP
- Tax Payer : Packt Publishing Private Limited
High Court
HC: Allows assessee’s writ setting aside pending assessment as time-barred
Apr 23, 2026
- In Favour of Assessee
- Citation Number : TS-322-HC-2026(BOM)-TP
- Tax Payer : Benteler Automotive India Private Limited
Income tax Appellate Tribunal
ITAT: Rules on comparables selection, PLI computation, working capital adjustment
Apr 23, 2026
- In Favour of Both, Partially
- Citation Number : TS-321-ITAT-2026(Mum)-TP
- Tax Payer : Unilever Industries Pvt Ltd
Income tax Appellate Tribunal
ITAT: Holds TPO’s order passed without any authentication inappropriate, liable to be quashed
Apr 22, 2026
- In Favour of Assessee
- Citation Number : TS-319-ITAT-2026(DEL)-TP
- Tax Payer : UCWEB Mobile Pvt.Ltd
Income tax Appellate Tribunal
ITAT: Rules on validity of final assessment order and TP-adjustments qua IGS and royalty payment
Apr 22, 2026
- In Favour of Assessee
- Citation Number : TS-318-ITAT-2026(DEL)-TP
- Tax Payer : ATT Global Network Services India Private Limited
Income tax Appellate Tribunal
ITAT: Excludes MPS Ltd citing functional dissimilarity, extraordinary event of acquisition
Apr 22, 2026
- In Favour of Assessee
- Citation Number : TS-317-ITAT-2026(Mum)-TP
- Tax Payer : Clarivate Analytics (India) Private Limited
Income tax Appellate Tribunal
ITAT: Accepts margin under BAPA qua US-AEs as ALP for non US-AE transactions also
Apr 21, 2026
- In Favour of Assessee
- Citation Number : TS-316-ITAT-2026(Mum)-TP
- Tax Payer : Morgan Stanley Advantage Services Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rules on comparables selection; Directs application of LIBOR or Euribor rates for computing interest on outstanding receivables
Apr 21, 2026
- In Favour of Both, Partially
- Citation Number : TS-315-ITAT-2026(Bang)-TP
- Tax Payer : Meritor Commercial Vehicle Systems India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Remits TP-adjustment qua interest on CCDs, assessee/TPO/CIT(A) did not consider relevant factors
Apr 21, 2026
- In Favour of Both, Partially
- Citation Number : TS-312-ITAT-2026(Bang)-TP
- Tax Payer : Adamas Builders Pvt Ltd
Income tax Appellate Tribunal
ITAT: Deletes adjustment qua contract R&D support services, considers turnover/persistent loss-making filters
Apr 21, 2026
- In Favour of Assessee
- Citation Number : TS-314-ITAT-2026(Mum)-TP
- Tax Payer : CS Business Services (India) Private Limited
High Court
HC: Dismisses Revenue’s appeal on issues pertaining to forex exchange and comparables
Apr 21, 2026
- In Favour of Assessee
- Citation Number : TS-313-HC-2026(DEL)-TP
- Tax Payer : Steria India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Sets aside final assessment order passed beyond mandatory requirement of one month
Apr 20, 2026
- In Favour of Assessee
- Citation Number : TS-311-ITAT-2026(DEL)-TP
- Tax Payer : GHANPUR SOLAR PRIVATE LIMITED