Rulings ( 11623 results )
Income tax Appellate Tribunal
ITAT: Admits additional ground; Sets aside time barred final assessment order
Apr 20, 2026
- In Favour of Assessee
- Citation Number : TS-310-ITAT-2026(DEL)-TP
- Tax Payer : Achampet Solar Private Ltd
Income tax Appellate Tribunal
ITAT: Deletes BLT based AMP adjustment in case of Louis Vuitton India; Follows precedents
Apr 20, 2026
- In Favour of Assessee
- Citation Number : TS-309-ITAT-2026(DEL)-TP
- Tax Payer : Louis Vuitton India Retail Pvt Ltd
Income tax Appellate Tribunal
ITAT: Upholds restriction of TP-adjustment to AE-transactions, grant of capacity utilization/working capital adjustments
Apr 17, 2026
- In Favour of Assessee
- Citation Number : TS-308-ITAT-2026(Bang)-TP
- Tax Payer : Brady Company India Pvt Ltd
Income tax Appellate Tribunal
ITAT: AO not required to pass draft order if matter restored to DRP by higher forum
Apr 17, 2026
- In Favour of Assessee
- Citation Number : TS-307-ITAT-2026(Bang)-TP
- Tax Payer : Mphasis Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order passed u/s 144C(13) without following DRP’s direction
Apr 16, 2026
- In Favour of Assessee
- Citation Number : TS-306-ITAT-2026(DEL)-TP
- Tax Payer : Midea India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rules on comparables qua distribution segment, deletes adjustment qua outstanding receivables
Apr 15, 2026
- In Favour of Assessee
- Citation Number : TS-304-ITAT-2026(DEL)-TP
- Tax Payer : Warner Media India P. Ltd
Income tax Appellate Tribunal
ITAT: Holds forex gain as operating income, no separate adjustment required for outstanding receivables
Apr 15, 2026
- In Favour of Both, Partially
- Citation Number : TS-303-ITAT-2026(CHNY)-TP
- Tax Payer : Same Deutz – Fahr India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment orders passed sans draft orders, follows Sumitomo Corp HC-ruling
Apr 14, 2026
- In Favour of Assessee
- Citation Number : TS-305-ITAT-2026(DEL)-TP
- Tax Payer : Sumitomo Corporation India P. Ltd
Income tax Appellate Tribunal
ITAT: Restores TP-adjustments w.r.t provision of SWD services, interest on receivables
Apr 14, 2026
- In Favour of Both, Partially
- Citation Number : TS-302-ITAT-2026(Bang)-TP
- Tax Payer : MatchMove India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes draft and final assessment orders passed in name of non-existent company despite intimation
Apr 13, 2026
- In Favour of Assessee
- Citation Number : TS-301-ITAT-2026(DEL)-TP
- Tax Payer : Graziano Transmission India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Rules on TP-adjustment qua manufacturing segment, allows idle capacity / working capital adjustments
Apr 13, 2026
- In Favour of Assessee
- Citation Number : TS-300-ITAT-2026(CHNY)-TP
- Tax Payer : Armstrong International Private Limited
Income tax Appellate Tribunal
ITAT: Adjudicates TP-adjustments w.r.t manufacturing / services segments, remits idle capacity adjustment, etc.
Apr 13, 2026
- In Favour of Assessee
- Citation Number : TS-299-ITAT-2026(CHNY)-TP
- Tax Payer : Caterpillar India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rejects TPO's 'other method' for benchmarking distribution activity, IGS, royalty payment, etc
Apr 10, 2026
- In Favour of Assessee
- Citation Number : TS-289-ITAT-2026(PUN)-TP
- Tax Payer : Bosch Chassis Systems India (P.) Ltd
High Court
HC: Rejects Revenue’s submission that limitation consequences operate only qua issues remanded by Tribunal
Apr 10, 2026
- In Favour of Assessee
- Citation Number : TS-296-HC-2026(BOM)-TP
- Tax Payer : Laqshya Media Pvt Ltd
Income tax Appellate Tribunal
ITAT: Accepts assessee’s remand request since current AY covered by APA
Apr 10, 2026
- In Favour of Assessee
- Citation Number : TS-297-ITAT-2026(Kol)-TP
- Tax Payer : DIC Fine Chemicals Pvt Ltd
Income tax Appellate Tribunal
ITAT: Deletes TP adjustment qua SDT considering omission of sub-clause (i) of Sec.92BA
Apr 10, 2026
- In Favour of Assessee
- Citation Number : TS-298-ITAT-2026(DEL)-TP
- Tax Payer : CANDOR GURGAON ONE REALTY PROJECTS PRIVATE LIMITED
Income tax Appellate Tribunal
ITAT: Upholds deletion of SDT adjustment qua sale of power of CPP; Follows precedents
Apr 09, 2026
- In Favour of Assessee
- Citation Number : TS-294-ITAT-2026(NAG)-TP
- Tax Payer : Gopani Iron and Power (India) Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Quashes time-barred assessment order, considers date of uploading DRP-directions on ITBA portal
Apr 09, 2026
- In Favour of Assessee
- Citation Number : TS-288-ITAT-2026(Bang)-TP
- Tax Payer : Koch Business Solutions India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Upholds deletion of TP-adjustment qua reimbursement of personnel cost, IT-expenses
Apr 09, 2026
- In Favour of Both, Partially
- Citation Number : TS-293-ITAT-2026(DEL)-TP
- Tax Payer : Benetton India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Remits ALP adjustment made on management fee payment; Follows earlier order
Apr 09, 2026
- In Favour of Both, Partially
- Citation Number : TS-295-ITAT-2026(PAN)-TP
- Tax Payer : Guala Closures India Private Limited