Rulings ( 11311 results )
Income tax Appellate Tribunal
Latest
ITAT: Quashes final assessment order being time barred u/s.153; Follows Roca Bathroom ruling
Feb 14, 2026
- In Favour of Assessee
- Citation Number : TS-158-ITAT-2026(DEL)-TP
- Tax Payer : Software One India P. Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred u/s.153 in Coca Cola India
Feb 14, 2026
- In Favour of Assessee
- Citation Number : TS-157-ITAT-2026(DEL)-TP
- Tax Payer : Coca Cola India Inc
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred; Considers pendency of SC ruling in Shelf Drilling
Feb 14, 2026
- In Favour of Assessee
- Citation Number : TS-156-ITAT-2026(DEL)-TP
- Tax Payer : Fujitsu Consulting India P Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred u/s.153; Follows Roca Bathroom ruling
Feb 14, 2026
- In Favour of Assessee
- Citation Number : TS-155-ITAT-2026(DEL)-TP
- Tax Payer : Giesecke & Devrient India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred; Considers pendency of SC ruling in Shelf Drilling
Feb 14, 2026
- In Favour of Assessee
- Citation Number : TS-154-ITAT-2026(DEL)-TP
- Tax Payer : Fujitsu India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred; Follows precedent
Feb 14, 2026
- In Favour of Assessee
- Citation Number : TS-153-ITAT-2026(DEL)-TP
- Tax Payer : General Motors India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred; Follows precedent
Feb 14, 2026
- In Favour of Assessee
- Citation Number : TS-152-ITAT-2026(DEL)-TP
- Tax Payer : Federal Mogul Ignition Products India Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred; Follows precedent
Feb 13, 2026
- In Favour of Assessee
- Citation Number : TS-151-ITAT-2026(DEL)-TP
- Tax Payer : Emaar India Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred u/s.153; Follows Roca Bathroom ruling
Feb 13, 2026
- In Favour of Assessee
- Citation Number : TS-150-ITAT-2026(DEL)-TP
- Tax Payer : Exxon Mobil Lubricants Pvt Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred; Considers pendency in Shelf Drilling SC case
Feb 13, 2026
- In Favour of Assessee
- Citation Number : TS-149-ITAT-2026(DEL)-TP
- Tax Payer : Cosmo Films Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment passed beyond limitation period; Applies rule of consistency
Feb 13, 2026
- In Favour of Assessee
- Citation Number : TS-148-ITAT-2026(DEL)-TP
- Tax Payer : Dentsply India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred u/s.153; Follows Roca Bathroom HC ruling
Feb 13, 2026
- In Favour of Assessee
- Citation Number : TS-147-ITAT-2026(DEL)-TP
- Tax Payer : Clairvolex IP Solutions P. Ltd
Income tax Appellate Tribunal
ITAT: Holds final assessment order passed by AO as time barred u/s.153
Feb 13, 2026
- In Favour of Assessee
- Citation Number : TS-146-ITAT-2026(DEL)-TP
- Tax Payer : AAPC India Hotel Management Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred u/s.153; Follows Li & Fung ruling
Feb 13, 2026
- In Favour of Assessee
- Citation Number : TS-145-ITAT-2026(DEL)-TP
- Tax Payer : ExxonMobil Gas (India) Private Limited
Income tax Appellate Tribunal
ITAT: Flags TPO's misunderstanding of metro-construction JVs, affirms assessee's CUP method over TNMM
Feb 13, 2026
- In Favour of Assessee
- Citation Number : TS-139-ITAT-2026(DEL)-TP
- Tax Payer : Continental Engineering Corporation
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred u/s.153; Follows Li & Fung ruling
Feb 13, 2026
- In Favour of Assessee
- Citation Number : TS-144-ITAT-2026(DEL)-TP
- Tax Payer : PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRVATE LIMITED
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred u/s.153; Follows precedent
Feb 13, 2026
- In Favour of Assessee
- Citation Number : TS-143-ITAT-2026(DEL)-TP
- Tax Payer : Huawei Telecommunications (India) Company Pvt Ltd
Income tax Appellate Tribunal
ITAT: Quashes time barred final assessment order; Follows precedent
Feb 13, 2026
- In Favour of Assessee
- Citation Number : TS-142-ITAT-2026(DEL)-TP
- Tax Payer : Techbooks International Pvt. Ltd.
Income tax Appellate Tribunal
ITAT: Rectifies Tribunal’s order; Directs AO to examine recharacterization issue
Feb 13, 2026
- In Favour of Assessee
- Citation Number : TS-141-ITAT-2026(DEL)-TP
- Tax Payer : Manpower Services India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Grants stay of outstanding demand for period of 180 days
Feb 13, 2026
- In Favour of Assessee
- Citation Number : TS-140-ITAT-2026(DEL)-TP
- Tax Payer : Tribal Fusion R & D LLP