Rulings ( 11311 results )
Income tax Appellate Tribunal
ITAT: Quashes final assessment order passed beyond limitation period u/s.153
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-57-ITAT-2026(DEL)-TP
- Tax Payer : Airbnb Payments India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order passed beyond limitation period u/s.153
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-56-ITAT-2026(DEL)-TP
- Tax Payer : Airbnb India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order passed beyond limitation period u/s.153
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-55-ITAT-2026(DEL)-TP
- Tax Payer : Yoonil India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order passed beyond limitation period; Follows precedent
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-54-ITAT-2026(DEL)-TP
- Tax Payer : COIM India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Rejects BLT application, deletes adjustment qua AMP expenses for Bose Corporation India
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-53-ITAT-2026(DEL)-TP
- Tax Payer : Bose Corporation India Pvt. Ltd.
Income tax Appellate Tribunal
ITAT: Quashes time barred final assessment order; Considers Shelf Drilling pendency
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-52-ITAT-2026(DEL)-TP
- Tax Payer : Class India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Quashes time barred final assessment order; Follows precedents
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-51-ITAT-2026(DEL)-TP
- Tax Payer : AmplusKn Solar Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order as being time barred u/s.153
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-50-ITAT-2026(DEL)-TP
- Tax Payer : Win Medicare Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order as time-barred; Follows Roca Bathroom ruling
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-49-ITAT-2026(DEL)-TP
- Tax Payer : Itron India Private Limited
Income tax Appellate Tribunal
ITAT: Holds final assessment order as barred by limitation; Follows precedents
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-48-ITAT-2026(DEL)-TP
- Tax Payer : Wabtec Locomotive Private Limited
Income tax Appellate Tribunal
ITAT: Quashes time barred final assessment order; Applies rule of consistency
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-47-ITAT-2026(DEL)-TP
- Tax Payer : Valvoline Cummins Private Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred u/s.153 applying rule of consistency
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-46-ITAT-2026(DEL)-TP
- Tax Payer : Triumph Motorcycles (India) Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Ratio-decidendi not nullified where higher court stays enforcement of order; Quashes time-barred assessment orders
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-45-ITAT-2026(DEL)-TP
- Tax Payer : Li & Fung India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred u/s.153; Applies rule of consistency
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-44-ITAT-2026(DEL)-TP
- Tax Payer : Signify Innovations India Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred u/s.153; Considers Shelf-Drilling SC pendency
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-43-ITAT-2026(DEL)-TP
- Tax Payer : Toyota Boshoku Device India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes final assessment order being time barred u/s.153; Follows precedent
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-42-ITAT-2026(DEL)-TP
- Tax Payer : HaskoningDHV Consulting Private Limited
Income tax Appellate Tribunal
ITAT: Quashes time-barred final assessment order in case of Motorola Solutions India
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-41-ITAT-2026(DEL)-TP
- Tax Payer : Motorola Solutions India Pvt. Ltd.
Income tax Appellate Tribunal
ITAT: Quashes time-barred final assessment order; Follows judicial precedents
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-40-ITAT-2026(DEL)-TP
- Tax Payer : Genpact India Private Limited
Income tax Appellate Tribunal
ITAT: Quashes time-barred final assessment order; Follows Roca Bathroom ruling
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-39-ITAT-2026(DEL)-TP
- Tax Payer : FMI Automotive Components Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Upholds CIT(A)’s deletion of AMP adjustment; Follows Whirlpool of India HC-ruling
Jan 28, 2026
- In Favour of Assessee
- Citation Number : TS-38-ITAT-2026(CHNY)-TP
- Tax Payer : Dormakaba India Private Ltd