Rulings ( 11942 results )

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Income tax Appellate Tribunal

ITAT: Remits TP-adjustment w.r.t payment for management and technical assistance services

  • In Favour of Both, Partially
  • Citation Number : TS-220-ITAT-2025(HYD)-TP
  • Tax Payer : Mane India Private Limited
Income tax Appellate Tribunal

ITAT: Grants stay for 180 days to Suzuki Motorcycles India, subject to payment of 20% demand

  • In Favour of Assessee
  • Citation Number : TS-218-ITAT-2025(DEL)-TP
  • Tax Payer : Suzuki Motorcycles (I) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants stay of outstanding demand after adjustment of 20% of demand

  • In Favour of Assessee
  • Citation Number : TS-221-ITAT-2025(DEL)-TP
  • Tax Payer : Aptive Components India P Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 271AA penalty; Considers no adjustment by AO on any international transaction

  • In Favour of Assessee
  • Citation Number : TS-219-ITAT-2025(DEL)-TP
  • Tax Payer : Sarens Heavy Lift India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Grants stay for recovery of outstanding demand for a period of 180 days

  • In Favour of Assessee
  • Citation Number : TS-222-ITAT-2025(DEL)-TP
  • Tax Payer : Highly Marelli Motherson Thermal Solutions P. Ltd
Income tax Appellate Tribunal

ITAT: Treats export incentive, IPS subsidies, provisions written back as operating income

  • In Favour of Both, Partially
  • Citation Number : TS-214-ITAT-2025(CHNY)-TP
  • Tax Payer : Nissan Motor India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Holds assessment order passed as time-barred; Quashes subsequent Sec.263-order being invalid

  • In Favour of Assessee
  • Citation Number : TS-215-ITAT-2025(Kol)-TP
  • Tax Payer : Nippon Yusen Kabushiki Kaisha
Income tax Appellate Tribunal

ITAT: Rules on TP-adjustments qua income from employee deputation, royalty / FTS payment

  • In Favour of Assessee
  • Citation Number : TS-216-ITAT-2025(CHNY)-TP
  • Tax Payer : International Seaport Dredging Ltd
Income tax Appellate Tribunal

ITAT: Excludes companies basis not comparable to a captive service provider; Deletes back-office support services adjustment

  • In Favour of Assessee
  • Citation Number : TS-211-ITAT-2025(Mum)-TP
  • Tax Payer : ICICI Bank Ltd
Income tax Appellate Tribunal

ITAT: Remits penalty issue directing reasonable opportunity of being heard for assessee

  • In Favour of Assessee
  • Citation Number : TS-212-ITAT-2025(DEL)-TP
  • Tax Payer : LG Electronics India Pvt. Ltd.
High Court

HC: AMP expenses cannot be considered separate international transaction; Dismisses Revenue’s appeal

  • In Favour of Assessee
  • Citation Number : TS-210-HC-2025(DEL)-TP
  • Tax Payer : Wrigley India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Observes reopening based on fresh information, but allows RIL's loss on preference shares' redemption

  • In Favour of Both, Partially
  • Citation Number : TS-213-ITAT-2025(Mum)-TP
  • Tax Payer : Reliance Industries Ltd
Income tax Appellate Tribunal

ITAT: Confirms CIT(A)’s deletion of TP-adjustment qua interest on outstanding receivables

  • In Favour of Assessee
  • Citation Number : TS-208-ITAT-2025(DEL)-TP
  • Tax Payer : Coforge Limited
Income tax Appellate Tribunal

ITAT: Upholds TP-adjustment, finds no infirmity in AO's order

  • In Favour of Both, Partially
  • Citation Number : TS-209-ITAT-2025(DEL)-TP
  • Tax Payer : PCL Foods Private Limited
Income tax Appellate Tribunal

ITAT: Remits TP-adjustment qua interest on outstanding inter-company receivables

  • In Favour of Both, Partially
  • Citation Number : TS-207-ITAT-2025(DEL)-TP
  • Tax Payer : Atotech India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment passed on non-existent entity, ignoring merger information as unsustainable

  • In Favour of Assessee
  • Citation Number : TS-206-ITAT-2025(DEL)-TP
  • Tax Payer : Bharti Airtel Limited, (Successor to Telenor India Communications Pvt. Ltd.)
Income tax Appellate Tribunal

ITAT: Remits TP-adjustment of interest imputed on outstanding receivables

  • In Favour of Assessee
  • Citation Number : TS-205-ITAT-2025(CHNY)-TP
  • Tax Payer : Securekloud Technologies Limited
Income tax Appellate Tribunal

ITAT: Upholds rejection of TPO's CPM for export of traded spares following earlier order

  • In Favour of Assessee
  • Citation Number : TS-204-ITAT-2025(PUN)-TP
  • Tax Payer : Alfa Laval India Private Limited
Income tax Appellate Tribunal

ITAT: Partly allows assessee’s plea on selection of comparables in ITeS segment; Follows precedent

  • In Favour of Both, Partially
  • Citation Number : TS-202-ITAT-2025(HYD)-TP
  • Tax Payer : ADP Private Limited
Income tax Appellate Tribunal

ITAT: Deletes disallowance of IGS-payment; AO didn't follow DRP's direction for franchise-fee payment

  • In Favour of Assessee
  • Citation Number : TS-203-ITAT-2025(Mum)-TP
  • Tax Payer : Royal Canin India Pvt Ltd