Cummins India Ltd has received a favourable ruling from the Income Tax Appellate Tribunal (ITAT) for FY2017-18, granting relief of ₹210.29 crore on tax adjustments. The tribunal redirected ₹13.11 crore for reassessment and upheld a minor disallowance of ₹0.48 crore. The company is reviewing future actions.
Cummins India Ltd informed the exchanges that the Income Tax Appellate Tribunal (ITAT) delivered a favourable verdict concerning its assessment for the financial year 2017–18. The ruling grants the company significant relief from tax adjustments totaling ₹210.29 crore.
In its order dated December 04, 2025, the ITAT has also redirected adjustments worth ₹13.11 crore to the Assessing Officer for revalidation and upheld a minor disallowance of ₹0.48 crore. The company stated that it is currently assessing possible next steps regarding this partial disallowance.
The development marks a positive outcome for Cummins India in a long-standing tax dispute with the Income Tax Department. It reinforces the company’s financial position and highlights progress in resolving legacy litigations.
Key Highlights
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Favourable tribunal decision: Relief granted on tax adjustments amounting to ₹210.29 crore for FY2017-18.
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Partial reassessment ordered: ₹13.11 crore referred back to the Assessing Officer for revalidation.
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Nominal disallowance sustained: ₹0.48 crore disallowance upheld by the ITAT.
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Next steps under review: The company is evaluating further legal or procedural measures.
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Positive financial signal: The order supports Cummins India’s efforts toward closing legacy tax disputes.
Source: Corporate filing to BSE and NSE by Cummins India Ltd, dated December 19, 2025.