Rulings ( 11937 results )

Filters
Income tax Appellate Tribunal

ITAT: Excludes functionally dissimilar companies; Deletes adjustment

  • In Favour of Assessee
  • Citation Number : TS-404-ITAT-2026(DEL)-TP
  • Tax Payer : Astemo India Private Limited
Income tax Appellate Tribunal

ITAT: Dismisses assessee’s MA; Upholds Tribunal’s exclusion of company failing quantitative filter

  • In Favour of Revenue
  • Citation Number : TS-403-ITAT-2026(DEL)-TP
  • Tax Payer : Assimilate Solutions India Private Limited
Income tax Appellate Tribunal

ITAT: Deletes disallowance u/s. 37(1) for Ericsson India, AO cannot disregard binding APA

  • In Favour of Assessee
  • Citation Number : TS-402-ITAT-2026(DEL)-TP
  • Tax Payer : Ericsson India P. Ltd
Income tax Appellate Tribunal

ITAT: Excludes companies having high turnover; Directs recomputing interest by allowing 60 days credit period

  • In Favour of Assessee
  • Citation Number : TS-401-ITAT-2026(HYD)-TP
  • Tax Payer : Winwire Technologies India Private Limited
High Court

HC: Allows Revenue's plea against ITAT's inclusion of 2 comparables in American Express' case

  • In Favour of Assessee
  • Citation Number : TS-400-HC-2026(DEL)-TP
  • Tax Payer : American Express (India) P. Ltd
Income tax Appellate Tribunal

ITAT: Upholds deletion of TP-adjustment w.r.t inter-unit power supply transfer value of power by CPPs

  • In Favour of Assessee
  • Citation Number : TS-394-ITAT-2026(Kol)-TP
  • Tax Payer : SHYAM SEL AND POWER LIMITED
Income tax Appellate Tribunal

ITAT: TPO erred in rejecting segmental financials; Finds interest payment basis prior RBI-approval at ALP

  • In Favour of Assessee
  • Citation Number : TS-399-ITAT-2026(HYD)-TP
  • Tax Payer : Curia India Private Limited
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s exclusion and inclusion of comparables; Dismisses Revenue’s appeal

  • In Favour of Assessee
  • Citation Number : TS-398-ITAT-2026(Mum)-TP
  • Tax Payer : APL Logistics (India) Private Limited
Income tax Appellate Tribunal

ITAT: Excludes payment to key managerial personnel while computing RPT percentage, restores comparables selection

  • In Favour of Both, Partially
  • Citation Number : TS-393-ITAT-2026(HYD)-TP
  • Tax Payer : Hyundai Motor India Engineering Private Limited
Income tax Appellate Tribunal

ITAT: Upholds CIT(A) restricting ALP fee rate of corporate guarantee to 0.25%

  • In Favour of Assessee
  • Citation Number : TS-397-ITAT-2026(Kol)-TP
  • Tax Payer : South City Projects (Kolkata) Ltd
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s decision excluding 2 comparables, deleting TP adjustment qua IT support services

  • In Favour of Assessee
  • Citation Number : TS-396-ITAT-2026(Bang)-TP
  • Tax Payer : 3M India Ltd
Income tax Appellate Tribunal

ITAT: Upholds deletion of TP adjustment qua corporate guarantee, as no fresh guarantee being issued for given AY

  • In Favour of Assessee
  • Citation Number : TS-392-ITAT-2026(Ahd)-TP
  • Tax Payer : Cadila Pharmaceuticals Ltd
Income tax Appellate Tribunal

ITAT: Rectifies Tribunal-order; Directs TPO to grant working capital adjustment if found interlinked

  • In Favour of Assessee
  • Citation Number : TS-395-ITAT-2026(Bang)-TP
  • Tax Payer : NTS Technology Services Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes adjustment w.r.t interest on receivables; Economic impact embedded in working capital, TNMM analysis

  • In Favour of Assessee
  • Citation Number : TS-391-ITAT-2026(Ahd)-TP
  • Tax Payer : Reckitt Benckiser Healthcare India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Remits issues w.r.t considering correct financials, margin computation, working capital & risk adjustments

  • In Favour of Assessee
  • Citation Number : TS-390-ITAT-2026(DEL)-TP
  • Tax Payer : Rockwell Automation India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Confirms Sec.271G-penalty deletion, notes TPO's acceptance of transactions being at arm's length

  • In Favour of Assessee
  • Citation Number : TS-389-ITAT-2026(Mum)-TP
  • Tax Payer : D Navinchandra Gems Pvt Ltd
Income tax Appellate Tribunal

ITAT: Sets aside CIT(A)-order passed without disposing of appeal on issues raised; Remits ALP determination plea

  • In Favour of Assessee
  • Citation Number : TS-388-ITAT-2026(DEL)-TP
  • Tax Payer : AKILA TRADING PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua payment of management fees; Applies rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-387-ITAT-2026(Mum)-TP
  • Tax Payer : NTT India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Confirms CIT(A)’s action upholding TP adjustment qua corporate guarantee by adopting 1% as fee

  • In Favour of Revenue
  • Citation Number : TS-386-ITAT-2026(CHNY)-TP
  • Tax Payer : TVS SUPPLY CHAIN SOLUTIONS LTD
Income tax Appellate Tribunal

ITAT: Rejects NIL ALP qua interest on CCDs, allows 90-days' credit period for interest on receivables

  • In Favour of Both, Partially
  • Citation Number : TS-385-ITAT-2026(CHNY)-TP
  • Tax Payer : Beroe Consulting India Pvt. Ltd