Rulings ( 10921 results )

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HC: Final assessment time-barred on AO's failure to verify service date; Dismisses Revenue's appeal

Oct 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-578-HC-2025(KAR)-TP
  • Tax Payer : Yokogawa India Ltd
Income tax Appellate Tribunal

ITAT: CIT(A) erred in restoring matter as ex-parte; Directs deciding TP-issues on merits

Oct 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-577-ITAT-2025(Mum)-TP
  • Tax Payer : LTIMindtree Ltd
High Court

HC: Holds assessment order passed after 10-year lag post ITAT-remand as time-barred

Oct 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-576-HC-2025(TEL)-TP
  • Tax Payer : Open Text Technologies India Private Limited
Income tax Appellate Tribunal

ITAT: Dismisses TP grounds being covered under APA as withdrawn

Oct 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-575-ITAT-2025(DEL)-TP
  • Tax Payer : Samsung India Electronics Pvt Ltd
Income tax Appellate Tribunal

ITAT: Dismisses Timex Group India & Revenue’s appeals as reimbursement of AMP expenses issue covered by APA

Oct 01, 2025
  • In Favour of None/NA
  • Citation Number : TS-566-ITAT-2025(DEL)-TP
  • Tax Payer : Timex Group India Limited
Income tax Appellate Tribunal

ITAT: Directs TPO to adjudicate on proposed comparables engaged in KPO & IT/ITeS

Oct 01, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-565-ITAT-2025(DEL)-TP
  • Tax Payer : Manpower Services India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes adjustment w.r.t Sec.80-IC claim; Profit-margin variation in units due to product mix

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-574-ITAT-2025(CHNY)-TP
  • Tax Payer : Titan Company Ltd
Income tax Appellate Tribunal

ITAT: Deletes SDT adjustment and penalty levied u/s. 271AA; Follows precedent

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-573-ITAT-2025(PUN)-TP
  • Tax Payer : Vikram Tea Processing Pvt. Ltd
High Court

HC: Quashes AO's reassessment proceedings absent adjustment by TPO or new tangible material

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-571-HC-2025(GUJ)-TP
  • Tax Payer : Weatherford Drilling and Production Services (India) Pvt Ltd
High Court

HC: Dismisses Revenue's appeal against ITAT-ruling on APA's persuasive value qua disputes for non-APA years

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-570-HC-2025(DEL)-TP
  • Tax Payer : FIS Global Business Solutions India P. Ltd
Income tax Appellate Tribunal

ITAT: Allows Sec.80-IA deduction, holds TPO's cost-reallocation between units beyond scope of ALP-determination

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-563-ITAT-2025(HYD)-TP
  • Tax Payer : Sushee Infra & Mining Limited
Income tax Appellate Tribunal

ITAT: Having finalized first order, AO cannot pass 'second' assessment order pursuant to DRP-directions for same AY

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-572-ITAT-2025(Ahd)-TP
  • Tax Payer : Hazira Port Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Confirms CIT(A)'s decision w.r.t treatment of FOREX loss, custom duty adjustment; Follows earlier-order

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-567-ITAT-2025(CHNY)-TP
  • Tax Payer : Woosu Automotive India Private Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment qua consultancy services; Work order not essential if service continuously availed under agreement

Sep 29, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-564-ITAT-2025(HYD)-TP
  • Tax Payer : Virinchi Ltd
Income tax Appellate Tribunal

ITAT: Upholds Sec.80-IA deduction; AO cannot selectively accept TPO’s order for international transactions, ignore SDT

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-569-ITAT-2025(Mum)-TP
  • Tax Payer : Aarti Industries Limited
High Court

HC: Allows Deloitte's writ against reassessment; AO not empowered to examine if assessee satisfied APA-conditions

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-568-HC-2025(TEL)-TP
  • Tax Payer : Deloitte Consulting India P. Ltd
Income tax Appellate Tribunal

ITAT: Permits assessee to withdraw appeal as resolved under India-US MAP resolution

Sep 26, 2025
  • In Favour of None/NA
  • Citation Number : TS-562-ITAT-2025(HYD)-TP
  • Tax Payer : Microsoft Global Services Centre (India) Private Limited
Income tax Appellate Tribunal

ITAT: Rectifies typo error in Tribunal’s order; Clarifies assessee’s appeal w.r.t corporate guarantee is allowed

Sep 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-561-ITAT-2025(Kol)-TP
  • Tax Payer : Tata Consumer Products Limited
Income tax Appellate Tribunal

ITAT: Remits issue concerning comparables to TPO for independent analysis

Sep 25, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-558-ITAT-2025(DEL)-TP
  • Tax Payer : Opterna Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Holds no TP adjustment to be added to book profits u/s 115JB

Sep 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-560-ITAT-2025(DEL)-TP
  • Tax Payer : Innovative Textiles Limited