Rulings ( 11369 results )
Income tax Appellate Tribunal
ITAT: Quashes final assessment order as being time barred u/s.153; Follows precedents
Jan 27, 2026
- In Favour of Assessee
- Citation Number : TS-35-ITAT-2026(DEL)-TP
- Tax Payer : Dnata International Private Limited
Income tax Appellate Tribunal
ITAT: Holds final assessment order as being time barred u/s.153; Quashes same
Jan 27, 2026
- In Favour of Assessee
- Citation Number : TS-34-ITAT-2026(DEL)-TP
- Tax Payer : Avaya India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order as being time barred u/s.153
Jan 27, 2026
- In Favour of Assessee
- Citation Number : TS-33-ITAT-2026(DEL)-TP
- Tax Payer : Beam Global Spirits & Wine India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order as time-barred; Follows Roca Bathroom ruling
Jan 27, 2026
- In Favour of Assessee
- Citation Number : TS-32-ITAT-2026(DEL)-TP
- Tax Payer : AT & T COMMUNICATION SERVICES INDIA PVT LTD
Income tax Appellate Tribunal
ITAT: Upholds TP-adjustment for 'unavailable' assessee which closed operations in India
Jan 27, 2026
- In Favour of Revenue
- Citation Number : TS-31-ITAT-2026(Bang)-TP
- Tax Payer : Technicolor India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being barred by limitation; Follows precedents, considers Shelf Drilling pendency
Jan 27, 2026
- In Favour of Assessee
- Citation Number : TS-30-ITAT-2026(DEL)-TP
- Tax Payer : Class Agricultural Machinery Private Limited
Income tax Appellate Tribunal
ITAT: Holds no further profit attributable to PE once Indian entity remunerated at ALP
Jan 23, 2026
- In Favour of Assessee
- Citation Number : TS-29-ITAT-2026(Mum)-TP
- Tax Payer : The UK Trade Desk Ltd
Income tax Appellate Tribunal
ITAT: Permits assessee to withdraw TP related appeal in light of India-Japan MAP resolution
Jan 23, 2026
- In Favour of None/NA
- Citation Number : TS-28-ITAT-2026(Bang)-TP
- Tax Payer : Yaskawa India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Accepts TNMM as MAM, Berry ratio as PLI for assessee-reseller; Follows precedents
Jan 23, 2026
- In Favour of Assessee
- Citation Number : TS-25-ITAT-2026(DEL)-TP
- Tax Payer : Meltwater India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order as time-barred following Roca Bathroom ruling, considers issue pending before SC
Jan 23, 2026
- In Favour of Assessee
- Citation Number : TS-27-ITAT-2026(DEL)-TP
- Tax Payer : Lintec India Private Limited
Income tax Appellate Tribunal
ITAT: Impermissible to treat resident-AE 'effectively' as third party u/s.92B(2), deletes TP-adjustment w.r.t business divestment
Jan 23, 2026
- In Favour of Assessee
- Citation Number : TS-26-ITAT-2026(Mum)-TP
- Tax Payer : Maersk Tankers India Private Limited
Income tax Appellate Tribunal
ITAT: Allows idle capacity adjustment; Remits working capital adjustment computation
Jan 22, 2026
- In Favour of Assessee
- Citation Number : TS-20-ITAT-2026(CHNY)-TP
- Tax Payer : Eversendai Construction Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rectifies Tribunal-order; Restores TP-adjustment to AO/TPO instead of CIT(A)
Jan 22, 2026
- In Favour of Assessee
- Citation Number : TS-24-ITAT-2026(DEL)-TP
- Tax Payer : Geodis Overseas Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rejects Nil-ALP qua management & testing/validation services; Deletes outstanding receivables adjustment
Jan 22, 2026
- In Favour of Assessee
- Citation Number : TS-817-ITAT-2025(CHNY)-TP
- Tax Payer : BorgWarner Cooling System (India) Limited
Income tax Appellate Tribunal
ITAT: Allows assessee’s MA; Directs adjudication of grounds related to MSS segment
Jan 22, 2026
- In Favour of Assessee
- Citation Number : TS-23-ITAT-2026(DEL)-TP
- Tax Payer : Intercontinental Hotels Group [India] Pvt Ltd
Income tax Appellate Tribunal
ITAT: Grants employee-cost adjustment for captive SWD provider; Considers covid-impact, industry reality
Jan 21, 2026
- In Favour of Assessee
- Citation Number : TS-816-ITAT-2025(Bang)-TP
- Tax Payer : Costrategix Technologies Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Remits benchmarking of royalty payment, prefers traditional method over transactional profit method
Jan 21, 2026
- In Favour of Both, Partially
- Citation Number : TS-21-ITAT-2026(DEL)-TP
- Tax Payer : Marks & Spencer (India) Pvt Ltd
Income tax Appellate Tribunal
ITAT: Deletes TP-adjustment w.r.t interest on debentures, considers assessee's suo-moto disallowance u/s.94B
Jan 21, 2026
- In Favour of Assessee
- Citation Number : TS-22-ITAT-2026(DEL)-TP
- Tax Payer : Noida Towers Private Limited
Income tax Appellate Tribunal
ITAT: Treats export incentive viz, MEIS scrip & duty drawback income as operating in nature; Grants working capital adjustment
Jan 20, 2026
- In Favour of Assessee
- Citation Number : TS-815-ITAT-2025(CHNY)-TP
- Tax Payer : Hyundai Wia India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Directs aggregation of business management & consultancy services payments under TNMM; Remits ALP-determination
Jan 20, 2026
- In Favour of Assessee
- Citation Number : TS-814-ITAT-2025(CHNY)-TP
- Tax Payer : Plintron Mobility Solutions Pvt. Ltd