Updates ( 8874 results )

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

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

  • In Favour of Assessee
  • Citation Number : TS-144-ITAT-2026(DEL)-TP
  • Tax Payer : PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRVATE LIMITED

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

  • In Favour of Assessee
  • Citation Number : TS-143-ITAT-2026(DEL)-TP
  • Tax Payer : Huawei Telecommunications (India) Company Pvt Ltd

ITAT: Quashes time barred final assessment order; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-142-ITAT-2026(DEL)-TP
  • Tax Payer : Techbooks International Pvt. Ltd.

ITAT: Rectifies Tribunal’s order; Directs AO to examine recharacterization issue

  • In Favour of Assessee
  • Citation Number : TS-141-ITAT-2026(DEL)-TP
  • Tax Payer : Manpower Services India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-140-ITAT-2026(DEL)-TP
  • Tax Payer : Tribal Fusion R & D LLP

ITAT: Dismisses Revenue’s plea; CIT(A) rightly admitted additional ground following order for subsequent AY

  • In Favour of Assessee
  • Citation Number : TS-138-ITAT-2026(Mum)-TP
  • Tax Payer : Hindustan Unilever Limited

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

  • In Favour of Assessee
  • Citation Number : TS-137-ITAT-2026(DEL)-TP
  • Tax Payer : Voith Paper Fabrics India Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-136-ITAT-2026(DEL)-TP
  • Tax Payer : Corteva Agriscience India Pvt Ltd

ITAT: Allows assessee’s MA seeking rectification in assessment year and comparables

  • In Favour of Assessee
  • Citation Number : TS-135-ITAT-2026(Mum)-TP
  • Tax Payer : DSV Air & Sea Private Limited

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

  • In Favour of Assessee
  • Citation Number : TS-134-ITAT-2026(DEL)-TP
  • Tax Payer : VEETEE FINE FOODS LTD

ITAT: Directs consideration of three years average data for margin computation in case of IBM India

  • In Favour of Both, Partially
  • Citation Number : TS-133-ITAT-2026(Bang)-TP
  • Tax Payer : IBM India Pvt. Ltd.

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

  • In Favour of Assessee
  • Citation Number : TS-132-ITAT-2026(DEL)-TP
  • Tax Payer : Consulting Engineering Services (India) P. Ltd

HC: Sets aside TPO’s order passed without providing copies of agreements referred to assessee

  • In Favour of Assessee
  • Citation Number : TS-131-HC-2026(DEL)-TP
  • Tax Payer : LINDSTROM SERVICES INDIA PRIVATE LIMITED

ITAT: Quashes final assessment order being time barred u/s.153

  • In Favour of Assessee
  • Citation Number : TS-130-ITAT-2026(DEL)-TP
  • Tax Payer : Lufthansa Technik Services India Pvt Ltd