Updates ( 8488 results )

ITAT: Grants stay to ADP India for 6 months; Considers refund more than 20% of tax demand

  • In Favour of Assessee
  • Citation Number : TS-162-ITAT-2026(CHNY)-TP
  • Tax Payer : ADP India Pvt. Ltd

ITAT: Excludes comparables applying upper turnover filter; Remand PLI computation

  • In Favour of Both, Partially
  • Citation Number : TS-164-ITAT-2026(CHNY)-TP
  • Tax Payer : Excelacom Technologies Pvt. Ltd

ITAT: Remits adjustment qua provision of ITeS as TPO failed to follow DRP’s directions

  • In Favour of Assessee
  • Citation Number : TS-165-ITAT-2026(DEL)-TP
  • Tax Payer : Compass India Support Services Pvt. Ltd

HC: Dismisses Revenue’s writ-appeal, 10-year delay in giving effect to Tribunal's directions qua comparables unreasonable

  • In Favour of Assessee
  • Citation Number : TS-160-HC-2026(KAR)-TP
  • Tax Payer : Scicom Contact Center Services Pvt. Ltd

ITAT: Directs TPO recompute ALP w.r.t inter-unit power-transfer considering DRP's directions

  • In Favour of Both, Partially
  • Citation Number : TS-159-ITAT-2026(CHNY)-TP
  • Tax Payer : Chettinad Cement Corporation Pvt. Ltd

ITAT: Remits adjustment w.r.t coal purchase; Clerical error on credit note doesn’t invalidate authenticity

  • In Favour of Both, Partially
  • Citation Number : TS-161-ITAT-2026(CHNY)-TP
  • Tax Payer : Coastal Energy Pvt. Ltd

ITAT: Quashes final assessment order being time barred u/s.153; Follows Roca Bathroom ruling

  • In Favour of Assessee
  • Citation Number : TS-158-ITAT-2026(DEL)-TP
  • Tax Payer : Software One India P. Ltd

ITAT: Quashes final assessment order being time barred u/s.153 in Coca Cola India

  • In Favour of Assessee
  • Citation Number : TS-157-ITAT-2026(DEL)-TP
  • Tax Payer : Coca Cola India Inc

ITAT: Quashes final assessment order being time barred; Considers pendency of SC ruling in Shelf Drilling

  • In Favour of Assessee
  • Citation Number : TS-156-ITAT-2026(DEL)-TP
  • Tax Payer : Fujitsu Consulting India P Ltd

ITAT: Quashes final assessment order being time barred u/s.153; Follows Roca Bathroom ruling

  • In Favour of Assessee
  • Citation Number : TS-155-ITAT-2026(DEL)-TP
  • Tax Payer : Giesecke & Devrient India Pvt Ltd

ITAT: Quashes final assessment order being time barred; Considers pendency of SC ruling in Shelf Drilling

  • In Favour of Assessee
  • Citation Number : TS-154-ITAT-2026(DEL)-TP
  • Tax Payer : Fujitsu India Pvt Ltd

ITAT: Quashes final assessment order being time barred; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-153-ITAT-2026(DEL)-TP
  • Tax Payer : General Motors India Pvt Ltd

ITAT: Quashes final assessment order being time barred; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-152-ITAT-2026(DEL)-TP
  • Tax Payer : Federal Mogul Ignition Products India Ltd

ITAT: Quashes final assessment order being time barred; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-151-ITAT-2026(DEL)-TP
  • Tax Payer : Emaar India Limited

ITAT: Quashes final assessment order being time barred u/s.153; Follows Roca Bathroom ruling

  • In Favour of Assessee
  • Citation Number : TS-150-ITAT-2026(DEL)-TP
  • Tax Payer : Exxon Mobil Lubricants Pvt Ltd

ITAT: Quashes final assessment order being time barred; Considers pendency in Shelf Drilling SC case

  • In Favour of Assessee
  • Citation Number : TS-149-ITAT-2026(DEL)-TP
  • Tax Payer : Cosmo Films Limited

ITAT: Quashes final assessment passed beyond limitation period; Applies rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-148-ITAT-2026(DEL)-TP
  • Tax Payer : Dentsply India Pvt. Ltd

ITAT: Quashes final assessment order being time barred u/s.153; Follows Roca Bathroom HC ruling

  • In Favour of Assessee
  • Citation Number : TS-147-ITAT-2026(DEL)-TP
  • Tax Payer : Clairvolex IP Solutions P. Ltd

ITAT: Holds final assessment order passed by AO as time barred u/s.153

  • In Favour of Assessee
  • Citation Number : TS-146-ITAT-2026(DEL)-TP
  • Tax Payer : AAPC India Hotel Management Private Limited

ITAT: Quashes final assessment order being time barred u/s.153; Follows Li & Fung ruling

  • In Favour of Assessee
  • Citation Number : TS-145-ITAT-2026(DEL)-TP
  • Tax Payer : ExxonMobil Gas (India) Private Limited