Cummins India wins favorable income tax ruling for FY2017-18

Cummins India Limited (BSE: 500480) has received a favorable order from the Income Tax Appellate Tribunal (ITAT) for the Financial Year 2017-18, as announced on December 19, 2025. This ruling grants relief on adjustments aggregating to INR 210.29 Crores. The ITAT has directed the Assessing Officer to revalidate INR 13.11 Crores and upheld a disallowance of INR 0.48 Crores.

The company is currently evaluating further actions regarding the upheld disallowance. This development follows previous communications on August 14, 2023, and December 19, 2023.

The physically signed order from the ITAT has not yet been received by Cummins India; the disclosure is based on a copy downloaded from the ITAT's official website. The company’s teams are actively analyzing the full impact of the order.