Updates ( 8526 results )

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

  • In Favour of Assessee
  • Citation Number : TS-78-ITAT-2026(DEL)-TP
  • Tax Payer : Toyo Ink India Private Limited

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

  • In Favour of Assessee
  • Citation Number : TS-77-ITAT-2026(DEL)-TP
  • Tax Payer : Samsung Data Systems India Private Limited

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

  • In Favour of Assessee
  • Citation Number : TS-76-ITAT-2026(DEL)-TP
  • Tax Payer : MSD Pharmaceuticals Private Limited

ITAT: Quashes time barred final assessment order by following precedent

  • In Favour of Assessee
  • Citation Number : TS-75-ITAT-2026(DEL)-TP
  • Tax Payer : Oracle India Pvt. Ltd.

ITAT: Holds final assessment passed by AO as time-barred u/s.153; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-74-ITAT-2026(DEL)-TP
  • Tax Payer : Jubilant Generics Limited

ITAT: Quashes final assessment on account of being time-barred u/s.153; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-73-ITAT-2026(DEL)-TP
  • Tax Payer : Inductis (India) Private Ltd

ITAT: Quashes final assessment on account of being time-barred u/s.153; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-72-ITAT-2026(DEL)-TP
  • Tax Payer : Honda Trading Asia Company Limited

ITAT: Quashes final assessment on account of being time-barred u/s.153

  • In Favour of Assessee
  • Citation Number : TS-71-ITAT-2026(DEL)-TP
  • Tax Payer : Honda Access India Private Limited

ITAT: Quashes final assessment on account of being time-barred u/s.153

  • In Favour of Assessee
  • Citation Number : TS-70-ITAT-2026(DEL)-TP
  • Tax Payer : Eversub India Private Limited (Formerly as ‘Subway Systems India Private Limited)

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

  • In Favour of Assessee
  • Citation Number : TS-69-ITAT-2026(DEL)-TP
  • Tax Payer : Baxter India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-68-ITAT-2026(DEL)-TP
  • Tax Payer : Beumer India P. Ltd

ITAT: Quashes final assessment passed beyond limitation period; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-67-ITAT-2026(DEL)-TP
  • Tax Payer : Bentley Systems India Pvt. Ltd

ITAT: Quashes final assessment order as time-barred in case of Adidas India Marketing; Follows Roca Bathroom ruling

  • In Favour of Assessee
  • Citation Number : TS-66-ITAT-2026(DEL)-TP
  • Tax Payer : Adidas India Marketing Pvt. Ltd

ITAT: Remits selection of comparables in MSS segment in second round of proceedings

  • In Favour of Both, Partially
  • Citation Number : TS-62-ITAT-2026(DEL)-TP
  • Tax Payer : Brown Forman Worldwide LLC India

ITAT: Recalls earlier order limited to TP adjustment qua management fee for fresh adjudication

  • In Favour of Assessee
  • Citation Number : TS-59-ITAT-2026(Bang)-TP
  • Tax Payer : WeWork India Management P Ltd

ITAT: Confirms assessee’s benchmarking of interest on ECB loan at LIBOR+500/450 bps; Deletes adjustment

  • In Favour of Assessee
  • Citation Number : TS-60-ITAT-2026(HYD)-TP
  • Tax Payer : SGD Pharma India Private Limited

ITAT: Quashes final assessment order passed beyond limitation period u/s.153

  • In Favour of Assessee
  • Citation Number : TS-57-ITAT-2026(DEL)-TP
  • Tax Payer : Airbnb Payments India Private Limited

ITAT: Quashes final assessment order passed beyond limitation period u/s.153

  • In Favour of Assessee
  • Citation Number : TS-56-ITAT-2026(DEL)-TP
  • Tax Payer : Airbnb India Private Limited

ITAT: Quashes final assessment order passed beyond limitation period u/s.153

  • In Favour of Assessee
  • Citation Number : TS-55-ITAT-2026(DEL)-TP
  • Tax Payer : Yoonil India Private Limited

ITAT: Quashes final assessment order passed beyond limitation period; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-54-ITAT-2026(DEL)-TP
  • Tax Payer : COIM India Pvt Ltd