| 20130000 | Section 92C Transfer pricing - Determination of ALP - Selection of comparables - -- Assessee was engaged in providing local logistics and freight forwarding support services. TPO inclu......
Mum-Trib -- 20 May 2026
ACIT, Circle 15(1)(1), Mumbai v. APL Logistics (India) Pvt. Ltd., APL Logistics (India) Pvt. Ltd. v. ACIT-15(1)(1), Mumbai In assessee|s favour
ITA Nos. 5008 & 5304/Mum/2025 & C.O. No. 14/Mum/2026
2026 TaxPub(DT) 4179 (Mum-Trib)
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| 20124600 | Section 92C Transfer pricing - Determination of ALP - Comparables and adjustment - Working capital -- TPO rejected the assessee|s claim for working capital adjustment on the ground that the adjustment w......
Chen-Trib -- 06 Apr 2026
ACIT, Corporate Circle -1(1), Chennai v. Armstrong International Private Limited Matter remanded
ITA Nos. 1612 & 1704/Chny/2024, C.O. No. 55/Chny/2024
2026 TaxPub(DT) 4172 (Chen-Trib)
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| 19773000 | Section 115JB Section 14A MAT - Book profits under section 115JB - AO made addition of amount dis -- AO added the disallowance made under section 14A read with rule 8D to the book profits computed unde......
Chen-Trib -- 05 Feb 2026
Ashok Leyland Limited v. The Deputy Commissioner of Income Tax, Chennai, The Assistant Commissioner of Income Tax, Chennai v. Ashok Leyland Limited In assessee|s favour.
I.T.A. Nos. 895 & 945/Chny/2018
2026 TaxPub(DT) 1667 (Chen-Trib)
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| 19408300 | section 80JJAA Deduction under section 80JJAA - Eligibility - Delayed filing of return - -- Assessee claimed deduction under section 80JJAA of Rs. 60,72,090 for employment of new employees. AO......
Pune-Trib -- 04 Dec 2025
Cummins India Limited, Pune v. ACIT, Circle-1(1), Pune Assessee Appeal Partly Allowed Revenue Appeal Dismissed
ITA No.632/PUN/2022 & ITA No.1256/PUN/2023
2025 TaxPub(DT) 8546 (Pune-Trib)
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| 19404100 | Section 92C Transfer pricing - Determination of ALP - Requirement of adjustments for backward area -- Assessee, engaged in manufacturing of Inverters and UPS, had its unit located in a notified backward......
Del-Trib -- 02 Dec 2025
Balaji Powertronics v. DCIT Assessee Appeal Partly Allowed
ITA No. 2743/Del/2022
2025 TaxPub(DT) 8504 (Del-Trib)
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| 19369900 | Section 92C Transfer Pricing - Determination of ALP - Protective addition for interest on loan - A -- Assessee provided cash advances/loans to its subsidiary, PCL Netherlands, primarily to enable repaym......
Pune-Trib -- 12 Nov 2025
Precision Camshafts Ltd. v. Assessment Unit, ITD Assessee Appeal Partly Allowed
ITA No. 2744/PUN/2024
2025 TaxPub(DT) 8341 (Pune-Trib)
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| 19245100 | Section 92C Transfer Pricing - Determination of ALP - Alleged under-reporting of support income - -- Assessee reported support income in its financial statements. TPO alleged that assessee under-report......
Del-Trib -- 08 Oct 2025
Panasonic India (P) Ltd. v. NEAC Assessee Appeal Partly Allowed
ITA No. 612/Del/2021
2025 TaxPub(DT) 7343 (Del-Trib)
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| 19240500 | Section 234C Interest under section 234C - Computation of - On |returned income| or the |assessed -- AO levied interest under section 234C in the final assessment order. The dispute arose regarding the......
Mum-Trib -- 06 Oct 2025
SP Armada Oil Exploration (P) Ltd. v. Dy. CIT In assessee|s favour.
ITA No. 6575/MUM/2024
2025 TaxPub(DT) 7297 (Mum-Trib)
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