Rulings ( 11082 results )
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
Income tax Appellate Tribunal
ITAT: Expense reimbursement did not qualify as SDT; Confirms CIT(A)’s deletion of adjustment
Oct 31, 2025
- In Favour of Assessee
- Citation Number : TS-633-ITAT-2025(Ahd)-TP
- Tax Payer : Mytrah Vayu (Gujarat) Private Limited
Income tax Appellate Tribunal
ITAT: Upholds CIT(A)’s decision allowing assessee’s claim of deduction u/s.80IA; Follows precedent
Oct 30, 2025
- In Favour of Assessee
- Citation Number : TS-634-ITAT-2025(CHNY)-TP
- Tax Payer : Sri Shanmugavel – Mills Pvt. Ltd
High Court
HC: Directs AO to pass final assessment order after DRP's disposal of assessee's application u/s.144C(2)
Oct 30, 2025
- In Favour of Assessee
- Citation Number : TS-640-HC-2025(MAD)-TP
- Tax Payer : American megatrends International India Private Limited
High Court
HC: Holds TP-addition non-est, as proceedings to give effect to DRP’s directions barred by limitation
Oct 30, 2025
- In Favour of Assessee
- Citation Number : TS-637-HC-2025(BOM)-TP
- Tax Payer : Archroma International (India) Private Limited
High Court
HC: Limitation u/s.144C(13) to be computed from date of uploading DRP-order; Follows Louis Dreyfus ruling
Oct 30, 2025
- In Favour of Assessee
- Citation Number : TS-638-HC-2025(DEL)-TP
- Tax Payer : Hyundai Rotem Company
Income tax Appellate Tribunal
ITAT: Rejects recharacterisation of Netflix India as full-fledged entrepreneur or content-provider; Deletes Rs.445 Cr adjustment
Oct 29, 2025
- In Favour of Assessee
- Citation Number : TS-636-ITAT-2025(Mum)-TP
- Tax Payer : Netflix Entertainment Services India LLP
Income tax Appellate Tribunal
ITAT: Dismisses assessee’s MA challenging Tribunal-order in case of UCWEB Mobile
Oct 29, 2025
- In Favour of Revenue
- Citation Number : TS-635-ITAT-2025(DEL)-TP
- Tax Payer : UCWEB Mobile Pvt.Ltd
Income tax Appellate Tribunal
ITAT: Upholds adoption of CUP method, deletion of addition w.r.t import transaction
Oct 28, 2025
- In Favour of Assessee
- Citation Number : TS-631-ITAT-2025(DEL)-TP
- Tax Payer : Tvarur and Fats Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Deletes TP-adjustment towards brand royalty payment in case of Vodafone Idea, follows precedents
Oct 28, 2025
- In Favour of Assessee
- Citation Number : TS-632-ITAT-2025(DEL)-TP
- Tax Payer : Vodafone Idea Ltd
Income tax Appellate Tribunal
ITAT: Rejects Revenue's segregation approach, notes trading & service segments are interconnected
Oct 27, 2025
- In Favour of Assessee
- Citation Number : TS-630-ITAT-2025(DEL)-TP
- Tax Payer : Juniper Networks Solution India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Directs TPO to consider assessee’s submissions while reworking ALP qua IT services
Oct 27, 2025
- In Favour of Both, Partially
- Citation Number : TS-629-ITAT-2025(CHNY)-TP
- Tax Payer : Claritrics India Private Limited
High Court
HC: Sets aside AU’s order; Directs assessee to submit response to SCN within 7 days
Oct 24, 2025
- In Favour of Assessee
- Citation Number : TS-628-HC-2025(DEL)-TP
- Tax Payer : DALMIA BHARAT SUGAR AND INDUSTRIES LIMITED
High Court
HC: Quashes assessment order; AO ought to have waited for DRP’s directions
Oct 24, 2025
- In Favour of Assessee
- Citation Number : TS-627-HC-2025(KAR)-TP
- Tax Payer : KAWASAKI MANUFACTURING (INDIA) PRIVATE LIMITED
High Court
HC: Holds assessment proceedings time-barred since final assessment-order not passed pursuant to remand order
Oct 24, 2025
- In Favour of Assessee
- Citation Number : TS-626-HC-2025(DEL)-TP
- Tax Payer : ACUITY KP SOLUTIONS (INDIA) PRIVATE LIMITED
Income tax Appellate Tribunal
ITAT: Excludes 3 functionally dissimilar companies in SWD segment; Follows precedent
Oct 24, 2025
- In Favour of Assessee
- Citation Number : TS-624-ITAT-2025(Ahd)-TP
- Tax Payer : Altera Digital Health (India) LLP (Formerly known as Allscripts (India) LLP)
Income tax Appellate Tribunal
ITAT: Rejects TPO's NIL ALP determination qua IGS; Assessee satisfies need, benefit, rendition tests
Oct 24, 2025
- In Favour of Assessee
- Citation Number : TS-625-ITAT-2025(Mum)-TP
- Tax Payer : Michael Page International Recruitment Pvt Ltd
High Court
HC: Quashes final assessment order passed without draft order being served upon assessee
Oct 23, 2025
- In Favour of Assessee
- Citation Number : TS-614-HC-2025(BOM)-TP
- Tax Payer : Barentz India Private Limited
Income tax Appellate Tribunal
ITAT: Excludes comparables citing amalgamation, functional dissimilarity etc, for data processing & SWD services
Oct 23, 2025
- In Favour of Assessee
- Citation Number : TS-617-ITAT-2025(Mum)-TP
- Tax Payer : Franklin Templeton International Services (India) Private Limited