Rulings ( 11937 results )

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Income tax Appellate Tribunal

ITAT: Directs AO/TPO to pass assessment order as per terms and conditions of UAPA

  • In Favour of Assessee
  • Citation Number : TS-604-ITAT-2026(Bang)-TP
  • Tax Payer : Nasdaq Corporate Solutions (India) Private Limited
Income tax Appellate Tribunal

ITAT: Upholds adjustment qua interest on receivables; Directs verification of debt-free status, applies LIBOR+200bps

  • In Favour of Both, Partially
  • Citation Number : TS-598-ITAT-2026(HYD)-TP
  • Tax Payer : KORE.AI SOFTWARE INDIA PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Holds AMP expenses not international transaction; Accepts foreign AE as tested party

  • In Favour of Assessee
  • Citation Number : TS-595-ITAT-2026(DEL)-TP
  • Tax Payer : Unicharm India Private Limited
Income tax Appellate Tribunal

ITAT: Restricts adjustment w.r.t guarantee commission received from HO to differential rate of 0.46%

  • In Favour of Both, Partially
  • Citation Number : TS-596-ITAT-2026(Mum)-TP
  • Tax Payer : DBS BANK LTD
Income tax Appellate Tribunal

ITAT: Directs AO to grant working capital adjustment; Clarifies no further adjustment qua overdue receivables required

  • In Favour of Both, Partially
  • Citation Number : TS-594-ITAT-2026(Bang)-TP
  • Tax Payer : LUMEN IT INDIA PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Upholds assessee’s aggregation approach, selection of foreign-AE as tested paty; Rejects NIL-ALP qua IGS

  • In Favour of Assessee
  • Citation Number : TS-605-ITAT-2026(Mum)-TP
  • Tax Payer : Indus Valley Partners (India) Private Limited
Income tax Appellate Tribunal

ITAT: Rules on corporate guarantee and interest on loan; Follows assessee’s earlier order

  • In Favour of Assessee
  • Citation Number : TS-607-ITAT-2026(RAN)-TP
  • Tax Payer : Usha Martin Limited
Income tax Appellate Tribunal

ITAT: Rules on comparables; Deletes TP adjustment qua interest on trade receivables

  • In Favour of Assessee
  • Citation Number : TS-606-ITAT-2026(DEL)-TP
  • Tax Payer : Soti India Private Limited
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustments qua transfer of electricity generated by CPP and interest on loan

  • In Favour of Assessee
  • Citation Number : TS-597-ITAT-2026(Ahd)-TP
  • Tax Payer : Sun Pharmaceutical Industries Ltd
Income tax Appellate Tribunal

ITAT: Upholds deletion of TP-adjustments qua inter-unit power transfer, availing technical services for ACC Ltd

  • In Favour of Assessee
  • Citation Number : TS-601-ITAT-2026(Mum)-TP
  • Tax Payer : ACC Limited
Income tax Appellate Tribunal

ITAT: Holds TNMM as MAM for benchmarking export transaction; Applies rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-600-ITAT-2026(Mum)-TP
  • Tax Payer : Omni Active Health Technologies Limited
Income tax Appellate Tribunal

ITAT: Directs AO to apply upper turnover filter while finalizing comparables

  • In Favour of Assessee
  • Citation Number : TS-599-ITAT-2026(CHNY)-TP
  • Tax Payer : Decision Minds India Private Limited
Income tax Appellate Tribunal

ITAT: Holds assessee not a mere reseller, upholds assessee’s TNMM over Revenue's RPM

  • In Favour of Both, Partially
  • Citation Number : TS-593-ITAT-2026(Mum)-TP
  • Tax Payer : Konica Minolta Healthcare India Private Limited
Income tax Appellate Tribunal

ITAT: Dismisses appeal as infructuous, notes revised TP-adjustment stood at Nil & AO accepted returned income

  • In Favour of None/NA
  • Citation Number : TS-591-ITAT-2026(Bang)-TP
  • Tax Payer : FIVETRAN INDIA PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Adjudicates selection of comparables, working capital adjustment and outstanding receivables

  • In Favour of Both, Partially
  • Citation Number : TS-592-ITAT-2026(DEL)-TP
  • Tax Payer : WSP Consultants India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP adjustment made in respect of purchases of goods and services; Applies rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-590-ITAT-2026(Mum)-TP
  • Tax Payer : JSW Energy (Barmer) Limited
Income tax Appellate Tribunal

ITAT: Rejects NIL ALP w.r.t management fees for Rajasthan-Royals franchise owner; Directs TPO-reference, fresh consideration

  • In Favour of Assessee
  • Citation Number : TS-589-ITAT-2026(Mum)-TP
  • Tax Payer : Royal Multisport Private Limited (Formerly known as Jaipur IPL Cricket Pvt. Ltd)
Income tax Appellate Tribunal

ITAT: Upholds TPO's TNMM over other-method for SDT, but remits benchmarking for identifying functionally correct comparables

  • In Favour of Both, Partially
  • Citation Number : TS-588-ITAT-2026(DEL)-TP
  • Tax Payer : Ludhiana Sangrur Infra Road Private Limited
Income tax Appellate Tribunal

ITAT: Rules on comparables selection, adjustments qua capacity, working capital, treatment of forex fluctuation, etc

  • In Favour of Both, Partially
  • Citation Number : TS-586-ITAT-2026(Bang)-TP
  • Tax Payer : Continental Automotive Components (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustments qua IGS and purchase of fixed assets; Follows judicial consistency

  • In Favour of Both, Partially
  • Citation Number : TS-587-ITAT-2026(DEL)-TP
  • Tax Payer : Denso Haryana P. Ltd