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Varun Beverages Ltd. vs. ACIT

ITA Nos. 3476, 3477 & 3478/Del/2025Income Tax Appellate Tribunal20 Feb 2026AY 2016-17, 2017-18, 2018-19

The assessee company, Varun Beverages Ltd., was engaged in manufacturing, selling, bottling, and distribution of Pepsi brand beverages in predefined territories. The case involves international transactions and specified domestic transactio

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HONDA INDIA POWER PRODUCTS LTD. Vs. ACIT

ITA Nos.2139 & 2140/Del/2022INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘I’23 Jan 2026

The present adjudication involves a batch of two appeals pertaining to the same assessee, Honda India Power Products Ltd., for the assessment years 2017-18 and 2018-19. The assessee has challenged the validity of the assessment orders on th

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Dnata International Pvt. Ltd. Vs. DCIT

ITA No. 4532/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The Assessee, Dnata International Private Limited, filed an appeal against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 29/07/

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BT India Private Limited vs ACIT

ITA Nos.533 & 1701/Del/2022Income Tax Appellate Tribunal, Delhi Bench 'I', New Delhi23 Jan 2026

The present adjudication involves a batch of two appeals pertaining to the same assessee, BT India Private Limited, for the assessment years 2017-18 and 2018-19. The assessee has challenged the validity of the assessment orders on the groun

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Ariba India Private Limited vs. ACIT

ITA No.2705/Del/2024Income Tax Appellate Tribunal, Delhi 'H' Bench27 Jan 2026

The assessee, Ariba India Private Limited, filed its return of income for the assessment year 2011-12 declaring a total income of Rs. 1,27,46,780/-. The case was selected for scrutiny, and a draft assessment order was passed proposing adjus

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Red Hat India Private Limited Vs. Principal Commissioner of Income Tax-6, Mumbai

ITA No.3016/Mum/2025Income Tax Appellate Tribunal, ‘J’ Bench, Mumbai8 Jan 2026

The assessee, Red Hat India Private Limited, filed its original return declaring nil taxable income and disclosed an international transaction in the nature of royalty with its associated enterprise, Red Hat Inc. Upon finalisation of its bo

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Caterpillar Financial Services India Pvt. Ltd. vs. The Asst. Commissioner of Income Tax

IT(TP)A No.1621/Bang/2024Income Tax Appellate Tribunal ‘B’ Bench, Bangalore4 Feb 2025

The assessee, Caterpillar Financial Services India Pvt. Ltd., is an indirect subsidiary of Caterpillar Inc., USA, incorporated in India on October 5, 2018. It provides financing to customers in the Indian market for Caterpillar's equipment.

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