NOVO NORDISK INDIA PRIVATE LIMITED vs. DCIT, BANGALORE

ITA 146/BANG/2015Status: DisposedITAT Bangalore30 July 2015AY 2010-1152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the classification of the assessee's role in clinical trials was a factual issue requiring further evidence. The case was remanded to the Transfer Pricing Officer (TPO) for fresh consideration, with directions for the assessee to substantiate its role with supporting evidence.

What were the facts?

The assessee, Novo Nordisk India Pvt. Ltd., engaged in international transactions with its Associated Enterprise (AE), Novo Nordisk A/S. A key dispute involved the classification and pricing of 'clinical trial' expenses, with the assessee claiming it was merely a coordinator while the tax authorities viewed it as a full-fledged clinical service provider.

What were the issues?

Whether the assessee's activities related to clinical trials constituted coordination services or full-fledged clinical service provision, and the appropriate arm's length price for such services.

Which sections of the Income-tax Act were involved?

Section 92A,Section 92CA,Section 271(1)(c),Section 271G

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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI ABRAHAM P.GEORGE

For Appellant: Shri Nageshwar Rao, Advocate
For Respondent: Shri R. Ravichandran, CIT-III (DR)
Hearing: 06.07.2015Pronounced: 30.07.2015

Per N.V. Vasudevan, Judicial Member

IT(TP)A No.146/Bang/15 is an appeal by the Assessee against the order dated 9.01.2015 of DCIT, 5(1)(2), Bangalore, relating to A.Y. 2008-09 passed u/s.143(3) read with Sec.144C of the Income Tax Act, 1961 (Act).

IT(TP)A No.146/Bang/2015 2. The Assessee has raised as many as 50 grounds of appeal. It shall be convenient to first take up for consideration grounds 39 to 47 and the additional ground raised by the Assessee. The facts material for adjudication of the aforesaid grounds of appeal is as follows.

3.

Novo Nordisk India Private Limited, hereinafter referred

The order continues below.

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