Rulings ( 11942 results )

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Income tax Appellate Tribunal

ITAT: Holds ALP to be calculated in accordance with segment results and not at entity level; Includes functionally-similar company

  • In Favour of Assessee
  • Citation Number : TS-246-ITAT-2025(DEL)-TP
  • Tax Payer : Opterna Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Rules on selection of comparables in ITeS segment, grants working capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-244-ITAT-2025(HYD)-TP
  • Tax Payer : DSM Shared Services India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Partly allows assessee’s appeal w.r.t inclusion/exclusion of comparables

  • In Favour of Both, Partially
  • Citation Number : TS-238-ITAT-2025(DEL)-TP
  • Tax Payer : Boston Scientific Technology And Engineering Services Private Ltd
Income tax Appellate Tribunal

ITAT: Excludes companies under ITeS, IT segments; Cites functional-dissimilarity, failing RPT filter of 25% etc

  • In Favour of Assessee
  • Citation Number : TS-237-ITAT-2025(Mum)-TP
  • Tax Payer : HERE Solutions India Private Limited
Income tax Appellate Tribunal

ITAT: Directs royalty payment @ 5% on all sale transactions; Deletes IGS adjustment

  • In Favour of Assessee
  • Citation Number : TS-240-ITAT-2025(DEL)-TP
  • Tax Payer : Gates India (P) Ltd
Income tax Appellate Tribunal

ITAT: Mere possession of intangibles for internal operational efficiencies no ground to exclude comparable

  • In Favour of Both, Partially
  • Citation Number : TS-236-ITAT-2025(HYD)-TP
  • Tax Payer : Open Text Technologies India Private Limited
Income tax Appellate Tribunal

ITAT: Excludes functionally dissimilar comparables for captive service provider in VLSI design software

  • In Favour of Assessee
  • Citation Number : TS-239-ITAT-2025(DEL)-TP
  • Tax Payer : ST Microelectronics Private Limited
Income tax Appellate Tribunal

ITAT: Holds turnover filter inevitable for proper TP analysis; Directs TPO to grant working capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-233-ITAT-2025(HYD)-TP
  • Tax Payer : Gainsight Software Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Holds RPM as MAM over TNMM for international transactions in nature of trading

  • In Favour of Both, Partially
  • Citation Number : TS-232-ITAT-2025(Ahd)-TP
  • Tax Payer : Bock Compressors India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Incorrect rejection of TP study due to assessee’s segments not being audited; Deletes adjustment

  • In Favour of Assessee
  • Citation Number : TS-235-ITAT-2025(DEL)-TP
  • Tax Payer : Molvizadah Sons India Private Limited
Income tax Appellate Tribunal

ITAT: Accepts TNMM for benchmarking royalty payment; Applies LIBOR+200 for interest on receivables

  • In Favour of Assessee
  • Citation Number : TS-234-ITAT-2025(Bang)-TP
  • Tax Payer : Toyota Boshoku Automotive India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment w.r.t provision of engineering and design services

  • In Favour of Assessee
  • Citation Number : TS-230-ITAT-2025(DEL)-TP
  • Tax Payer : Lummus Technology Heat Transfer BV
Income tax Appellate Tribunal

ITAT: Confirms CIT(A)’s restriction of corporate-guarantee at 1%, deletion of addition u/s. 80IA(8)

  • In Favour of Assessee
  • Citation Number : TS-224-ITAT-2025(CHNY)-TP
  • Tax Payer : CRI Pumps Private Limited
Income tax Appellate Tribunal

ITAT: Remits ALP determination qua payment towards engineering support, margin computation

  • In Favour of Both, Partially
  • Citation Number : TS-225-ITAT-2025(CHNY)-TP
  • Tax Payer : Seoyon E-Hwa Summit Automative India Private Limited
Income tax Appellate Tribunal

ITAT: Directs application of US MAP resolution for non-US AE, if international-transaction found similar

  • In Favour of Assessee
  • Citation Number : TS-226-ITAT-2025(CHNY)-TP
  • Tax Payer : Sutherland Global Services Private Limited
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment towards global client services payment made on adhoc basis

  • In Favour of Assessee
  • Citation Number : TS-228-ITAT-2025(Mum)-TP
  • Tax Payer : ISS Facility Services India Private Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed without draft order as well as corrigendum issued by AO

  • In Favour of Assessee
  • Citation Number : TS-231-ITAT-2025(CHNY)-TP
  • Tax Payer : POSCO India Processing Centre Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Holds AO’s final assessment order passed without following DRP’s directions is in violation of Sec.144C

  • In Favour of Assessee
  • Citation Number : TS-229-ITAT-2025(DEL)-TP
  • Tax Payer : Grohe India Private Ltd
Income tax Appellate Tribunal

ITAT: Deletes penalty levied u/s. 271G for diamond trade transaction

  • In Favour of Assessee
  • Citation Number : TS-227-ITAT-2025(Mum)-TP
  • Tax Payer : Eurostar Diamonds India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP-adjustment qua technical knowhow royalty, deletes adjustment qua outstanding receivables

  • In Favour of Both, Partially
  • Citation Number : TS-217-ITAT-2025(DEL)-TP
  • Tax Payer : Tupperware India Pvt. Ltd.