| 20256300 | Section 9(1)(vii) Income deemed to accrue or arise in India - Under section 9(1)(vii) - Profession -- Assessee, a UK-based law firm (fiscally transparent partnership), earned income from Indian engageme......
Del-Trib -- 22 Jun 2026
Herbert Smith Freehills LLP v. Commissioner of Income Tax (Appeals) Matter remanded
ITA 2281/DEL/2019, ITA 2352/DEL/2022 & ITA 3209/DEL/2023
2026 TaxPub(DT) 4982 (Del-Trib)
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| 20142900 | Section 92C Transfer Pricing - Determination of ALP - Payments made to AE towards intra-group servi -- Assessee, part of the INEOS Styrolution Group, availed intra-group services (Global Head Office non-......
Ahd-Trib -- 26 May 2026
Styrenix Performace Materials Ltd. (Formerly known as INEOS Styrolution India Limited) v. Assistant Commissioner of Income Tax, Circle-1(1)(1), Vadodara In assessee|s favour
I.T.A. No. 2178/Ahd/2024
2026 TaxPub(DT) 4302 (Ahd-Trib)
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| 20141800 | Section 92B Transfer Pricing - International transaction - AMP expenditure for brand promotion - No -- Assessee, engaged in the travel business, incurred Advertisement, Marketing and Sales Promotion (AMP......
Del-Trib -- 25 May 2026
Amadeus India Private Limited v. Asstt. Commissioner of Income-tax, Circle 1(1), New Delhi In assessee|s favour
ITA No. 5322/Del/2024
2026 TaxPub(DT) 4291 (Del-Trib)
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| 20129900 | Section 90 Rule 128 Foreign tax credit - Delay in filing of Form No. 67 - Allowability of - -- Assessee claimed foreign tax credit of Rs. 10,15,79,090 before AO on account of tax paid by its Sing......
Ahd-Trib -- 20 May 2026
Axis Bank Limited v. Asstt. Commissioner of Income Tax, Cir. 1(1)(1), Ahmedabad, Asstt. Commissioner of Income Tax, Cir. 1(1)(1), Ahmedabad v. Axis Bank Limited In assessee|s favour
ITA Nos. 611 & 612/Ahd/2025, 563 & 564/Ahd/2025
2026 TaxPub(DT) 4178 (Ahd-Trib)
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| 20129500 | Section 92CA Rule 10B(2)(d) Transfer Pricing - Determination of ALP - Selection of comparables - -- Assessee was engaged in wholesale trading of electronic control units, fuel injection parts and CNG ......
Del-Trib -- 20 May 2026
Astemo India Private Limited, (Formerly known as Hitachi Astemo India Private Limited) v. Addl. CIT, National E-assessment Centre, New Delhi In assessee|s favour
ITA Nos. 523/Del./2021 & 142/Del./2022
2026 TaxPub(DT) 4174 (Del-Trib)
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| 20046900 | Section 14A Disallowance under section 14A - Expenditure against exempt income - No exempt income -- Assessee did not earn any exempt/tax-free income during the year. AO made a disallowance under secti......
Del-Trib -- 08 May 2026
SRF Limited v. Assistant or Deputy Commissioner of Income Tax, Circle 10(1), New Delhi In assessee|s favour
ITA No. 4289/Del/2024
2026 TaxPub(DT) 3570 (Del-Trib)
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| 20034200 | Section 92C Transfer Pricing - Determination of ALP - Technical fees paid to AE - Limited risk s -- Assessee, a wholly owned subsidiary of Boeing Singapore Pte. Ltd. entered into contracts with the In......
Del-Trib -- 06 May 2026
Boeing India Defense Private Limited v. DCIT, Circle 4(2), New Delhi In assessee|s favour
ITA No. 6042/DEL/2024
2026 TaxPub(DT) 3461 (Del-Trib)
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| 19985400 | Section 92C Transfer Pricing - Determination of ALP - Comparables and selections - Functional co -- Assessee, a distributor of hearing aids benchmarked its international transactions under TNMM. TPO s......
Bang-Trib -- 27 Apr 2026
Sivantos India Private Limited v. ACIT, Circle 6(1)(1), Bangalore Against the assessee
ITA No. 1366/Bang/2024
2026 TaxPub(DT) 2974 (Bang-Trib)
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