Rulings ( 11894 results )

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Income tax Appellate Tribunal

ITAT: Rules on TP-adjustments w.r.t commission for marketing support services, interest on loan/delayed receivables

  • In Favour of Both, Partially
  • Citation Number : TS-564-ITAT-2026(HYD)-TP
  • Tax Payer : MSN Laboratories Private Limited
Income tax Appellate Tribunal

ITAT: Quashes draft assessment order as time-barred; Sec. 153(5A) limitation applies to Sec. 263 revision proceedings

  • In Favour of Assessee
  • Citation Number : TS-561-ITAT-2026(HYD)-TP
  • Tax Payer : Corteva Agriscience India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Confirms deletion of TP adjustment qua inter-unit transfer of power for captive consumption

  • In Favour of Assessee
  • Citation Number : TS-560-ITAT-2026(CHNY)-TP
  • Tax Payer : Tamil Nadu News Print & Papers Limited
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment qua management / technical fee, considers evidence in form of agreement, emails, etc

  • In Favour of Assessee
  • Citation Number : TS-557-ITAT-2026(HYD)-TP
  • Tax Payer : Hammond Power Solutions Private Limited
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua marketing support services; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-556-ITAT-2026(Kol)-TP
  • Tax Payer : TDK India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits downward adjustment qua Global IT services; Admits additional evidence

  • In Favour of Both, Partially
  • Citation Number : TS-552-ITAT-2026(CHNY)-TP
  • Tax Payer : RANSTAD INDIA PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment qua AMP-expenses for Fujifilm India, considers Sony Ericsson SLP pending before SC

  • In Favour of Assessee
  • Citation Number : TS-559-ITAT-2026(DEL)-TP
  • Tax Payer : Fujifilm India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment order passed on non-existent amalgamating company; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-558-ITAT-2026(Kol)-TP
  • Tax Payer : Akzo Nobel India Ltd
Income tax Appellate Tribunal

ITAT: Rules on comparables under manufacturing/distribution segments basis functional similarity, segmental info etc.

  • In Favour of Both, Partially
  • Citation Number : TS-553-ITAT-2026(PUN)-TP
  • Tax Payer : Tetra Pak India Private Limited
Income tax Appellate Tribunal

ITAT: Accounting of Goodwill being 'revenue neutral', deletes penalty; Rejects Revenue's 'international transaction' plea

  • In Favour of Assessee
  • Citation Number : TS-555-ITAT-2026(DEL)-TP
  • Tax Payer : TPV Technology India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Restores TP-adjustment under SWD segment for verifying working capital adjustment

  • In Favour of Assessee
  • Citation Number : TS-550-ITAT-2026(DEL)-TP
  • Tax Payer : NatWest Digital Services India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Accepts assessee’s plea to exclude comparables failing turnover filter

  • In Favour of Assessee
  • Citation Number : TS-554-ITAT-2026(Bang)-TP
  • Tax Payer : CLINCHOICE PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment w.r.t royalty payment, remits adjustment w.r.t commission payment

  • In Favour of Both, Partially
  • Citation Number : TS-548-ITAT-2026(Ahd)-TP
  • Tax Payer : Kloeckner Desma Machinery Private Ltd
Income tax Appellate Tribunal

ITAT: TPO not justified in recharacterizing CCDs as equity instruments, follows precedents, restores TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-551-ITAT-2026(Mum)-TP
  • Tax Payer : Andromeda Sales and Distribution Private Limited
Income tax Appellate Tribunal

ITAT: Rejects Barclay Securities' plea for comparability adjustment of 40% over CIT(A)'s 25% absent cogent material

  • In Favour of Revenue
  • Citation Number : TS-547-ITAT-2026(Mum)-TP
  • Tax Payer : Barclays Securities (India) Private Limited
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment qua cost allocation, allows Sec.37 deduction for Standard Chartered Bank

  • In Favour of Assessee
  • Citation Number : TS-549-ITAT-2026(Mum)-TP
  • Tax Payer : Standard Chartered Bank Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed beyond prescribed time limit; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-546-ITAT-2026(DEL)-TP
  • Tax Payer : Jones Lang LaSalle Property Consultants (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Allows plea against estimation of income, notes Indian-co not foreign assessee's DAPE nor TP-addition proposed

  • In Favour of Assessee
  • Citation Number : TS-542-ITAT-2026(Bang)-TP
  • Tax Payer : QlikTech International AB C/o QlikTech India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Considering assessee's reliance on documents filed before foreign tax authorities, remits TP-issues for fresh adjudication

  • In Favour of Both, Partially
  • Citation Number : TS-543-ITAT-2026(CHNY)-TP
  • Tax Payer : Sangsin Brakes India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed contrary to OGE issued pursuant to DRP’s direction

  • In Favour of Assessee
  • Citation Number : TS-540-ITAT-2026(Bang)-TP
  • Tax Payer : Mfiflex Technologies Private Limited