Rulings ( 11100 results )

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Income tax Appellate Tribunal

ITAT: Excludes comparables failing turnover filter and not appearing in search matrix

Nov 13, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-661-ITAT-2025(Bang)-TP
  • Tax Payer : Concur Technologies (India) Private Ltd
High Court

HC: Upholds ITAT's deletion of TP-adjustment w.r.t payment for advisory services absent any perversity

Nov 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-660-HC-2025(BOM)-TP
  • Tax Payer : Grupo Antolin India Private Limited
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment qua interest on receivables, royalty payment; Upholds LIBOR+200bps qua ECB-interest

Nov 12, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-657-ITAT-2025(VIZ)-TP
  • Tax Payer : SNF (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes reopening of assessment for disallowing reimbursement reflected in Form-3CEB, notes no TP-adjustment

Nov 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-658-ITAT-2025(DEL)-TP
  • Tax Payer : MakeMy Trip (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rules on TP-adjustment w.r.t transfer of specified assets, support services, R&D fee, etc.

Nov 12, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-659-ITAT-2025(DEL)-TP
  • Tax Payer : Ecoenergy Insights Ltd
Income tax Appellate Tribunal

ITAT: Directs TPO to analyze comparable adopted by SWD service provider for benchmarking ALP under TNMM

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-654-ITAT-2025(Mum)-TP
  • Tax Payer : Xoriant Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT: Transactions not covered as Sec 92BA(i) omitted without saving clause, deletes adjustment

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-655-ITAT-2025(PUN)-TP
  • Tax Payer : Jyoti Paper Udyog Limited
Income tax Appellate Tribunal

ITAT: Rejects TPO/DRP’s recharacterization from ITeS services to KPO services

Nov 07, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-653-ITAT-2025(HYD)-TP
  • Tax Payer : DGS Technical Services Private Limited
Income tax Appellate Tribunal

ITAT: Restores TP-adjustment w.r.t export of software services, bad-debts written-off before COVID impact

Nov 05, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-646-ITAT-2025(Kol)-TP
  • Tax Payer : Erevmax Technologies Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sets aside NIL ALP determined qua technical services; Remits issue

Nov 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-652-ITAT-2025(GAU)-TP
  • Tax Payer : Assam Bio Ethanol Private Limited
Income tax Appellate Tribunal

ITAT: Upholds adoption of cash PLI, exclusion of comparables for failing turnover filter etc,

Nov 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-651-ITAT-2025(Bang)-TP
  • Tax Payer : AMD India Private Ltd
Income tax Appellate Tribunal

ITAT: Remits ALP adjustment qua delayed realization of export receivables; Applies rule of consistency

Nov 04, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-648-ITAT-2025(Mum)-TP
  • Tax Payer : S Vinodkumar Diamonds Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes final assessment order for non-compliance with DRP Directions; Holds order violates Sec.144C(13)

Nov 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-649-ITAT-2025(CHNY)-TP
  • Tax Payer : Smartek21 Private Limited
Income tax Appellate Tribunal

ITAT: Restores adjustments w.r.t ITES / manufacturing segments and management charges; Follows earlier order

Nov 04, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-650-ITAT-2025(Ahd)-TP
  • Tax Payer : BUNDY INDIA LIMITED
Income tax Appellate Tribunal

ITAT: Upholds validity of TPO-reference, rules on treatment of ESOP expense, functional classification, etc

Nov 03, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-641-ITAT-2025(Bang)-TP
  • Tax Payer : Sankalp Semiconductor Private Limited
Income tax Appellate Tribunal

ITAT: Deletes addition made qua reimbursement for IT support services treated as FIS; Follows earlier orders

Nov 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-647-ITAT-2025(DEL)-TP
  • Tax Payer : Inveso Holding Company (US) Inc
Income tax Appellate Tribunal

ITAT: Adopts ‘interest saving method’ to arrive at fair corporate guarantee estimation; Rejects CIT(A)’s adoption of 1%

Oct 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-643-ITAT-2025(Kol)-TP
  • Tax Payer : National Engineering Industries Ltd
Income tax Appellate Tribunal

ITAT: Restricts corporate guarantee to 0.5% against TPO’s 1%; Follows earlier order

Oct 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-642-ITAT-2025(Kol)-TP
  • Tax Payer : Tata Consumer Products Limited
Income tax Appellate Tribunal

ITAT: Deletes adjustment for reimbursement of expenses basis TPO's failure to understand the issue

Oct 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-645-ITAT-2025(DEL)-TP
  • Tax Payer : IDP Education India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Directs assessee to substantiate FAR similarity qua AE & non-AE segments, remits interest on receivables

Oct 31, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-644-ITAT-2025(Bang)-TP
  • Tax Payer : WEG Industries (India) Pvt. Ltd