Rulings ( 11311 results )

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

ITAT: Flags TPO's misunderstanding of metro-construction JVs, affirms assessee's CUP method over TNMM

  • In Favour of Assessee
  • Citation Number : TS-139-ITAT-2026(DEL)-TP
  • Tax Payer : Continental Engineering Corporation

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