DCIT v. Saint Gobain India (P.) Ltd.

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED (SUCCESSOR TO CAPGEMINI INDIA PRIVATE LIMITED,AIROLI, NAVI MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS)- 55, MUMBAI

Appeal is allowed

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

…sed by the Appellant stands decided in favour of the Appellant, inter alia, by following the judgments/decisions: - Pfizer Healthcare India Private Ltd Vs. Joint Commissioner of Income Tax: (2021) 433 ITR 28 (Madras) - DCIT vs. Saint Gobain India Pvt. Ltd.: 444 ITR 636 (Madras) - Atos India Private Limited Vs. DCIT [ITA No. 1795/Mum/2017, dated 23/02/2023, Assessment Year 2012-13], - Mondelez India Foods Pvt. Ltd. vs. Addl. CIT [ITA No. 1492/Mum/2015, dated 14/11/2022]. - Bristol-Myers Squibb India Private Limited [Assessment Year 2016-17] ITA No. 967/MUM/2021-TP dated 27 April 2023 - Colgate – Palmolive (I…

ZYDUS WELLNESS PRODUCTS LTD (SUCESSOR TO HEINZ INDIA PVT. LTD,MUMBAI vs. DCIT -4(2) (1), MUMBAI

In the result, the assessee succeeds on the legal issue raised in ground No

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.1488/मुं/2021(िन.व. 2016-17) Zydus Wellness Products Limited (Successor To Heinz India Private Limited) Unit Nos. 1901 & 1902, 19Th Floor, Lotus Corporate Park, Off Western Expressway Highway, Goregaon (East), Mumbai 400 063. Pan: Aaach-0667-B ...... अपीलाथ"/Appellant बनाम Vs. Dy. Commissioner Of Income Tax-4(2)(1), Mumbai Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Nikhil Tiwari "ितवादी"ारा/Respondent By : Shri Manoj Kumar, Cit-Dr सुनवाई की ितिथ/ Date Of Hearing : 24/08/2023 घोषणा की ितिथ/ Date Of Pronouncement : 13/11/2023 आदेश/Order Per Vikas Awasthy, Jm:

…stry International Gmbh(supra), the Co-ordinate Bench under similar set of facts after considering the decision in the case of Pfizer Healthcare India (P) Ltd.(supra) and the decision of Division Bench in the case of DCIT(TP) vs. Saint Gobain India Pvt. Ltd., 444 ITR 636 (Mad) held that the order passed by the TPO on 01/11/2019 is beyond the limitation period prescribed under the Act, hence, bad in law. 8. Thus, in light of the provisions of section 92CA(3A) r.w.s. 153 of the Act as explained by the Hon’ble Madras High Court and consistently followed by various Benches of the Tribunal, we have no hesitation in h…

SIEMENS TECHNOLOGY AND SERVICES LTD,MUMBAI vs. NFAC/ DCIT 8(2) (1) , MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

…by limitation. The appellant has relied on the decision of Hon'ble Madras High Court in case of Pfizer Healthcare India (P) Ltd Vs JCIT [433 ITR 28] Madras and Division Bench decision of Hon'ble Madras High Court in case of DCIT Vs Saint Gobain India (P) Ltd [444 ITR 636 (Madras)]. The additional ground raised by the appellant is not acceptable and should not be allowed. In this regard the undersigned has following submission. 5 ITA 588/Mum/2022 Siemens Technology & Services Ltd 3. It is submitted that the Interpretation by the Hon'ble Court regarding the time limit in Sec.92CA (3 A) is against the Provisions of…

SIEMENS LIMITED ,MUMBAI vs. NATIONAL FACELESS CENTRE, DY COMMISSIONER OF INCOME TAX,8(2)(1) , DELHI

In the result, the appeal by the assessee is allowed

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

…at the TPO should pass the order on or before 31st October in case the limitation period for completing the assessment is expiring on 31st December of the year. We further find that the Hon’ble Madras High Court in DCIT v/s Saint Gobain India (P.) Ltd, [2022] 444 ITR 636 (Mad.) affirmed the decision rendered in Pfizer Healthcare India Private Ltd (supra). Since, in the present case, the due date for completing the assessment proceedings was 31/12/2019, therefore, in view of the aforesaid decisions, the due date for passing the order under section 92CA(3) of the Act was 31/10/2019. However, as noted above, the TPO…

SIEMENS LIMITED,MUMBAI vs. NATIONAL FACELESS CENTRE , DELHI

In the result, the appeal by the assessee is allowed

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

…at the TPO should pass the order on or before 31st October in case the limitation period for completing the assessment is expiring on 31st December of the year. We further find that the Hon’ble Madras High Court in DCIT v/s Saint Gobain India (P.) Ltd, [2022] 444 ITR 636 (Mad.) affirmed the decision rendered in Pfizer Healthcare India Private Ltd (supra). Since, in the present case, the due date for completing the assessment proceedings was 31/12/2019, therefore, in view of the aforesaid decisions, the due date for passing the order under section 92CA(3) of the Act was 31/10/2019. However, as noted above, the TPO…

ASUS INDIA PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER-9(1)(4), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm आयकरअपीलसं./ I.T.A. No.7147/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2013-14) Asus India Private Ito Ward- 9(1) (4), Limited. Mumbai. 402, Supreme Chamber, बनाम/ Veera Desai Road, Vs. Andheri West, Mumbai-400 053. स्थधयीलेखधसं./जीआइआरसं./ Pan No Aajca 6450C (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथी की ओरसे/ Appellant By : Dhanesh Bafna, Pratik Shah, Ms. Tejal Saraf, Ms. Riddhi M Maru Shri Anoop Hiwase (Sr. Dr) प्रत्यथी की ओरसे/Respondent By : सुनवधई की तधरीख/ 21.03.2023 : Date Of Hearing घोर्णध की तधरीख/ 14.06.2023 : Date Of Pronouncement आदेश / O R D E R Per Prashant Maharishi: 1) This Appeal Is Filed By Asus India Private Limited [Assessee/ Appellant] Against The Assessment Order Passed U/S 144C (13) R.W.S 143(3) Of The Act, 1961 On 26Th October, 2017 For Assessment Year 2013-14. 2 I.T.A. No. 7147/Mum/2017 Asus India Private Limited Vs. Ito

…izer India Healthcare Pvt. Ltd. as the order dated 07/09/2020 has quashed the TPO order. Accordingly, we respectfully following the decision of Hon’ble Madras High Court which has been further affirmed by the Division Bench of the Hon’ble Madras High Court in 444 ITR 636 in DCIT Vs. Saint Gobain India Pvt. Ltd quash the T P order . 15) As the order of the Ld. TPO is barred by limitation, there is no variation to the income of the assessee pursuance to the reference made the Ld. TPO. Accordingly, assessee does not qualify to be an eligible assessee u/s 144C(15)(b). Thus, the moment the order of the TPO is quashe…

JOHNSON &JOHNSON P.LTD,MUMBAI vs. THE DCIT/ACIT/JT/ITO/NFAC, DELHI

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

…order of the learned Transfer Pricing Officer is passed on 30 January, 2015; this order is time barred and requires to be quashed for this proposition. He relied upon the decision of the Hon'ble Madras High Court in case of Saint Gobain India Pvt. Ltd. (2022) 444 ITR 636 (Mad) (HC). He further submitted that as the order of the learned Transfer Pricing Officer barred by limitation, according to provision of Section 144C (15)(b) of the Act, assessee ceases to be an 'eligible assessee' for the purpose of Section 144C of the Act and therefore, the time limit available for making an assessment in the case of the asse…

ACIT (LTU)-1, MUMBAI vs. JOHNSON & JOHNSON PVT. LTD.(FRMERLY KNOWN AS JOHNSON & JOHNSON LTD.), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

…order of the learned Transfer Pricing Officer is passed on 30 January, 2015; this order is time barred and requires to be quashed for this proposition. He relied upon the decision of the Hon'ble Madras High Court in case of Saint Gobain India Pvt. Ltd. (2022) 444 ITR 636 (Mad) (HC). He further submitted that as the order of the learned Transfer Pricing Officer barred by limitation, according to provision of Section 144C (15)(b) of the Act, assessee ceases to be an 'eligible assessee' for the purpose of Section 144C of the Act and therefore, the time limit available for making an assessment in the case of the asse…

JOHNSON & JOHNSON PVT. LTD.,MUMBAI vs. ACIT - LTU-1, MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

…order of the learned Transfer Pricing Officer is passed on 30 January, 2015; this order is time barred and requires to be quashed for this proposition. He relied upon the decision of the Hon'ble Madras High Court in case of Saint Gobain India Pvt. Ltd. (2022) 444 ITR 636 (Mad) (HC). He further submitted that as the order of the learned Transfer Pricing Officer barred by limitation, according to provision of Section 144C (15)(b) of the Act, assessee ceases to be an 'eligible assessee' for the purpose of Section 144C of the Act and therefore, the time limit available for making an assessment in the case of the asse…

TRANSPORTER INDUSTRY INTERNATINAL GMBH,MUMBAI vs. DY CIT INTERNATIONAL TAXATION, CIRCLE-4(1)(2), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1240/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2016-17) Transporter Industry बिधम/ Dcit, Int Tax Circle- International Gmbh. 4(1)(2) Vs. Kalisrabe 57, 74076 Air India Building, Heilbronn, Germany, Pin- Nariman Point, Mumbai- 999999. 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aafct0013Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nikil Tiwari Revenue By: Shri Soumedu Kumar Dash (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 30/03/2023 घोषणा की तारीख /Date Of Pronouncement: 31/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Company Against The Order Of The Ao/Dcit, Circle-4(1)(2), Mumbai R.W.S 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”) Dated 25.04.2021 Pursuant To The Direction Of The Ld. Dispute Resolution Panel (Drp) Dated 18.03.2021. 2. Ground No. 1 Is General In Nature, So Dismissed. 3. Ground No. 3 Is A Legal Issue Which Has Been Raised By The Assessee Challenging The Action Of The Transfer Pricing Officer (Tpo) To Have Passed The Transfer Pricing (Tp) Order, After The Due Date Prescribed In Section 92(3A) R.W.S 153 Of The Act. Therefore, The Assessee Is Challenging The Action Of The Tpo In Passing Transfer Pricing Order After Limitation Period By Citing The Decision Of The Hon’Ble Madras High Court (Db) In The Case Of M/S. Saint Gobain

…see is challenging the action of the TPO in passing Transfer Pricing Order after limitation period by citing the decision of the Hon’ble Madras High Court (DB) in the case of M/s. Saint Gobain 2 A.Y. 2016-17 Transporter Industry International India (P) Ltd. (444 ITR 636) (Mad) and the decision in the case of M/s. Pfizer Healthcare India Pvt. Ltd. (2021) (433 ITR 28) (Mad). 4. First of all we will deal with the legal issue which has been raised by the assessee company challenging the action of the TPO to have passed the TP order, after the limitation time prescribed in section 92(3A) r.w.s. 153 of the Act. Drawin…

BRISTOL-MAYOR SQUIBB INDIA P. LTD.,MUMBAI vs. ADDL/JT/DY/CIT/ASSST/ ITO,NFAC, DEHI/DY CIT,CIE-6(1)(2), MUMBAI

Appeal is allowed

Bench: The Authorities Below & Therefore, Could Not Be Permitted In The Appellate Proceedings To Set Up A New Case.

…orders are thus, held to be barred by limitation”. (Emphasis Supplied) 10. The above judgment of Hon‟ble Madras High Court been confirmed by the judgment of the Division of the Hon‟ble Madras High Court in the case of DCIT vs. Saint Gobain India Pvt. Ltd. : 444 ITR 636 (Madras) wherein it has been held as under: “29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of the use of the words "prior to" and the TP…

COLGATE PALMOLIVE (INDIA)LTD.,MUMBAI vs. THE ACIT-15(1)(2), MUMBAI

Appeal is allowed

…The Ld. Authorised Representative for the Appellant also placed reliance on the following the judgments/decisions: - Pfizer Healthcare India Private Ltd Vs. Joint Commissioner of Income Tax: (2021) 433 ITR 28 (Madras) - DCIT vs. Saint Gobain India Pvt. Ltd.: 444 ITR 636 (Madras) - Atos India Private Limited Vs. DCIT [ITA No. 1795/Mum/2017, dated 23/02/2023, Assessment Year 2012-13], - Mondelez India Foods Pvt. Ltd. vs. Addl. CIT [ITA No. 1492/Mum/2015, dated 14/11/2022]. - M/s Teleperformance Global Services Private Limited vs. Additional/Joint/Deputy/ Assistant/Income Tax Officer, Delhi and Deputy Commissioner…

TUBACEX PRAKASH INDIA P. LTD.,MUMBAI vs. ADDL/JT/CY/ASSTT/CIT/ ITO, NATIONAL E-ASSESSMENT CENTRE,, DELHI

In the result, the appeal filed by the assessee stands allowed on the additional grounds

Bench: Us, First We Would Like To Address Ground No.3 Wherein The Assessee Has Submitted That The Order Of The Ld. Tpo U/S.92Ca(3) Of The Act Dated 01/11/2019 Is Barred By Limitation & Hence, Invalid In Law.

…on in the case of Pfizer Healthcare India (P.) Ltd. vs. JCIT reported in 433 ITR 28 (Madras). This decision was subject matter of consideration by the Division Bench of Hon’ble Madras High court in the case of DCIT vs. Saint Gobain India (P.) Ltd. reported in 444 ITR 636 (Madras). This Division Bench approved the decision of Single Bench of Hon’ble Madras High Court. The relevant operative portion of the Division Bench’s order is reproduced hereunder:- “29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before…

TELEPERFORMANCE GLOBAL SERVICES P. LTD.,MUMBAI vs. THE ADDL/JT/DY/CIT/ASSTT/ITO, NATIONAL E-ASSESSMENT DENTRE,, DELHI

In the result, the appeal filed by the assessee stands allowed on the additional grounds

Bench: Us, First We Would Like To Address Ground No.2 Wherein The Assessee Has Submitted That The Order Of The Ld. Tpo U/S.92Ca(3) Of The Act Dated 01/11/2019 Is Barred By Limitation & Hence, Invalid In Law.

…on in the case of Pfizer Healthcare India (P.) Ltd. vs. JCIR reported in 433 ITR 28 (Madras). This decision was subject matter of consideration by the Division Bench of Hon‟ble Madras High court in the case of DCIT vs. Saint Gobain India (P.) Ltd. reported in 444 ITR 636 (Madras). This Division Bench approved the decision of Single Bench of Hon‟ble Madras High Court. The relevant operative portion of the Division Bench‟s order is reproduced hereunder:- “29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before…

M/S. MERCATOR LTD,MUMBAI vs. THE DY CIT 5(2), MUMBAI

In the result, the appeal filed by the revenue and CO by the asssessee are dismissed and the asseessee appeal is allowed for statistical purposes

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadaleita No. 7278/Mum/2017 (A.Y: 2010-11) & Co No. 21/Mum/2019 (2010-11) (Arising Out Of Ita No. 29/Mum/2018) Mercator Ltd Vs. Dcit 3Rd Floor, Mittal Tower- Range 5(2) B Wing, Nariman Point Aayakar Bhavan, Mk Mumbai- 400021. Road, Mumbai-400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacm5007A Appellant .. Respondent Dy. Cit Vs. Mercator Lines Ltd Range 5(2)(2), Rno.571 3Rd Floor, Mittal Tower- Aayakar Bhavan, Mk B Wing, Nariman Point Road, Mumbai – 400 021. Mumbai - 400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacm5007A Appellant .. Respondent Assessee By : Mr.Nikhil Tiwari.Ar Revenue By : Mr.Krishnakumarmishra.Dr Date Of Hearing 30.11.2022 Date Of Pronouncement 22.12.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: 29/Mum/2018 & Co No. 21/Mum/2019 M/S. Mercator Ltd, Mumbai. The Cross Appeal Is Filed By The Assessee & The Revenue Against The Order Of The Commissioner Of Income Tax (Appeals) (Cit(A))-57, Mumbai Passed U/S 250 Of The Act & The Assessee Has Filed The Cross Objection(Co) In The Revenue Appeal.

…ITA No. 8008/M/2019 dated 7 July 2022 (Mumbai Tribunal) 29/Mum/2018 & CO No. 21/Mum/2019 M/s. Mercator Ltd, Mumbai. ECL Finance Ltd (ITA No. 899/M/2018) dated 22 September 2021 (Mumbai Tribunal) Hon'ble Madras High Court in case of Saint Gobain India (P) Ltd (444 ITR 636) Hon'ble Delhi ITAT in case of Louis Dreyfus Commodities India (Private) Limited [2022] 138 Hon'ble jurisdictional Mumbai ITAT in case of ECL Finance Limited (ITA 899/Mum/2018 taxmann.com 556) dated 22 September 2021) Emerson Electric (Company) India Pvt Ltd (ITA No 933/M/2021) dated 18 May 2022 Further, as per provisions of section 144C of the A…