Updates ( 8327 results )

ITAT: Holds final assessment order barred by limitation; Follows Ramco Cements

  • In Favour of Assessee
  • Citation Number : TS-759-ITAT-2025(Bang)-TP
  • Tax Payer : ARRIS Group India Pvt. Ltd

ITAT: Quashes time-barred final assessment order for TMEIC Industrial Systems India

  • In Favour of Assessee
  • Citation Number : TS-758-ITAT-2025(HYD)-TP
  • Tax Payer : TMEIC Industrial Systems India Private Limited

ITAT: Deletes SDT adjustment made qua interest on Inter Corporate Deposit

  • In Favour of Assessee
  • Citation Number : TS-757-ITAT-2025(DEL)-TP
  • Tax Payer : Tata Steel Ltd

ITAT: Quashes final assessment orders passed beyond limitation, including extended time u/s.153(4)

  • In Favour of Assessee
  • Citation Number : TS-756-ITAT-2025(HYD)-TP
  • Tax Payer : Indeed India Operations Private Limited

ITAT: Quashes final assessment orders as passed beyond limitation, follows precedents

  • In Favour of Assessee
  • Citation Number : TS-755-ITAT-2025(HYD)-TP
  • Tax Payer : Dr. Reddy’s Laboratories Limited

ITAT: Holds AO passed final assessment order beyond Sec.153 time limit; Quashes same

  • In Favour of Assessee
  • Citation Number : TS-754-ITAT-2025(HYD)-TP
  • Tax Payer : NTT Data Business Solutions Private Limited

ITAT: Quashes final assessment order passed beyond upper time limit provided u/s.153(1) and 153(4)

  • In Favour of Assessee
  • Citation Number : TS-753-ITAT-2025(HYD)-TP
  • Tax Payer : ADP Private Limited

ITAT: Quashes time-barred assessment order; Considers pendency of issue before SC in Shelf Drilling case

  • In Favour of Assessee
  • Citation Number : TS-752-ITAT-2025(HYD)-TP
  • Tax Payer : Callidus Cloud (India Private Limited

ITAT: Quashes time-barred assessment order passed beyond prescribed statutory limit

  • In Favour of Assessee
  • Citation Number : TS-751-ITAT-2025(HYD)-TP
  • Tax Payer : Western UP Tollway Limited

HC: Dismisses Revenue’s appeal challenging ITAT’s order on forex and comparables

  • In Favour of Assessee
  • Citation Number : TS-750-HC-2025(DEL)-TP
  • Tax Payer : Steria (India) Limited

ITAT: Admits additional ground; Quashes final assessment order passed beyond upper time limit

  • In Favour of Assessee
  • Citation Number : TS-749-ITAT-2025(HYD)-TP
  • Tax Payer : Interwrap Corp Private Ltd

ITAT: Quashes final assessment order passed beyond time limit prescribed u/s.153; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-748-ITAT-2025(HYD)-TP
  • Tax Payer : DSM Shared Services India Pvt. Ltd

ITAT: Quashes final assessment order passed beyond time limit; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-747-ITAT-2025(HYD)-TP
  • Tax Payer : Saxon Global India Private Limited

ITAT: Adjudicates TP-adjustments qua management support services, reimbursement, guarantee fee, inter-unit electricity sale, etc

  • In Favour of Assessee
  • Citation Number : TS-745-ITAT-2025(DEL)-TP
  • Tax Payer : SRF Limited

ITAT: Upholds deletion of adjustment qua royalty payment, follows earlier order for Vodafone West

  • In Favour of Assessee
  • Citation Number : TS-746-ITAT-2025(Mum)-TP
  • Tax Payer : Vodafone West Limited

ITAT: Quashes assessment order assed sans draft order, violative of Sec. 144C provisions

  • In Favour of Assessee
  • Citation Number : TS-744-ITAT-2025(DEL)-TP
  • Tax Payer : AVL India Private Limited

HC: Dismisses Revenue’s appeal against ITAT-order w.r.t MAM selection

  • In Favour of Assessee
  • Citation Number : TS-741-HC-2025(BOM)-TP
  • Tax Payer : Best Seller Fashion India Pvt Ltd

ITAT: Quashes assessment order passed u/s. 92CA(3) as barred by limitation; Deletes entire TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-743-ITAT-2025(Bang)-TP
  • Tax Payer : IQVIA RDS (India) Pvt Ltd

ITAT: Holds internal TNMM, basis audited segmentation, as MAM; Applies rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-742-ITAT-2025(CHNY)-TP
  • Tax Payer : POS Hyundai Steel Manufacturing Pvt Ltd

ITAT: Admits additional ground; Quashes final assessment order passed beyond statutory time limit

  • In Favour of Assessee
  • Citation Number : TS-738-ITAT-2025(HYD)-TP
  • Tax Payer : R.A.K. Ceramics India Pvt. Ltd