Knorr-Bremse India (P) Ltd. v. ACIT

380 ITR 307High Court2016#1800 most cited

What is Knorr-Bremse India (P) Ltd. v. ACIT authority for?

When transactions are part of a package deal with a composite price or are interdependent such that an assessee must accept all of them together, they must be aggregated and treated as a single international transaction for transfer pricing purposes.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Knorr-Bremse India (P) Ltd. v. ACIT · 380 ITR 307 · aggregation of international transactions · transfer pricing · package deal · composite price · interdependent transactions · single international transaction · Section 92CA · Section 144C · related party transaction

Sections most often in play

Section 144C(13)Section 92CASection 10BSection 142(1)Section 143(2)Section 143(3)Section 144C(1)Section 234A

Issues it is cited on

use of equipmentcomparable uncontrolled price methodintra group servicesfar analysistransfer pricing orderrelated party transactioncup methodtested partyright to receivemlimost appropriate methodcomparable companies

Judgments citing Knorr-Bremse India (P) Ltd. v. ACIT

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

ITA 1256/PUN/2023[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19
Section 115JSection 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 80JSection 92C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE “C” BENCHES : : PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND MS. ASTHA CHANDRA, JUDICIAL MEMBER\nITA No.632/PUN/2022\n Assessment Year : 2018-19\nCummins India Limited,\nTower A, 5th Floor,\nCummins India Office\nCampus, Balewadi,\nPune, Maharashtra\nPAN: AAACC 7258 B\nAppellant\nVs.\nACIT, Circle-1(1), Pune\nRespondent\nITA No.1256/PUN/2023\n Assessment Year : 2018-19\nDCIT, Circle-1(1), Pune\nAppellant\nVs.\nCummins India Limited,\nTower A, 5th Floor,\nCummins India Office\nCampus, Balewadi, Pune\nMaharashtra\nPAN : AAACC 7258 B\nRespondent\n…

INTERNATIONAL SEAPORT DREDGING LIMITED,CHENNAI vs. DCIT, CHENNAI

The appeal stand allowed

ITA 72/CHNY/2018[2013-14]Status: DisposedITAT Chennai02 May 2025AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकर अपील सं./ Ita No.72/Chny/2018 (िनधा)रणवष) / Assessment Year: 2013-14) & आयकर अपील सं./ It (Tp)A No.35/Chny/2018 (िनधा)रणवष) / Assessment Year: 2014-15) & आयकर अपील सं./ It (Tp)A No.87/Chny/2019 (िनधा)रणवष) / Assessment Year: 2015-16) M/S. International Seaport Dredging Dcit / Jcit(Osd) Private Limited, Corporate Circle-2(2) बनाम 5Th Floor, Challam Towers, Chennai. Old No.62, New No.113, / Vs. Dr.Radhakrishnan Salai Chennai-600 004. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aabci-2286-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Ashik Shah (C.A) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri A.Sasi Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 05-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 02-05-2025 आदेश / O R D E R Per Manu Kumar Giri, Jm: These Appeals By Assessee For Assessment Years (Ay) 2013-14 & 2014-15 Arise Out Of The Separate Orders Of Assessments Framed By Ld.

For Appellant: Shri Ashik Shah (C.A) – Ld.ARFor Respondent: Shri A.Sasi Kumar (CIT) -Ld. DR
Section 143(3)

…आयकर अपीलीय अिधकरण “डी ” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग'र, "ाियक सद# के सम(। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकर अपील सं./ ITA No.72/Chny/2018 (िनधा)रणवष) / Assessment Year: 2013-14) & आयकर अपील सं./ IT (TP)A No.35/Chny/2018 (िनधा)रणवष) / Assessment Year: 2014-15) & आयकर अपील सं./ IT (TP)A No.87/Chny/2019 (िनधा)रणवष) / Assessment Year: 2015-16) M/s. International Seaport Dredging DCIT / JCIT(OSD) Private Limited, Corporate Circle-2(2) बनाम 5th floor, Challam T…

SAMSUNG INDIA ELECTRONICS PVT. LTD.,GURGAON vs. DCIT CIRCLE-22(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed in the aforesaid manner

ITA 9482/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Jul 2024AY 2015-16

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: S/Shri Himanshu S. Sinha & Bhuwan Dhoopar, AdvFor Respondent: S/Shri Mahesh Shah, CIT(DR) & Kanv Bali, Sr. DR
Section 142(1)Section 143(2)Section 144C(1)Section 144C(13)Section 92C

…145 (Bangalore - Trib.); Daksh Business Process Services (P) Ltd v DCIT, [2016] 72 taxmann.com 44 (Delhi - Trib.); DCIT v SNF (India) Pvt Ltd, 2019 SCC On Line ITAT 15119; Knorr Bremse India Pvt Ltd v ACIT, [2015] 63 taxmann.com 186 (Punjab & Haryana)/ [2016] 380 ITR 307 (Punjab & Haryana); and GBT India Pvt Ltd v ACIT, [2020] 117 taxmann.com 357 (Delhi - Trib.) 61. On the rejection of TNMM in favour of Comparable Uncontrolled Price (CUP) method based on certain royalty transactions taken as comparables by the TPO, the Ld. AR submitted that royalty agreements introduced by the TPO under CUP method belong to a co…

DENSO HARYANA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(1), NEW DELHI

In the result, appeal is allowed

ITA 3811/DEL/2017[2010-11]Status: DisposedITAT Delhi17 Nov 2023AY 2010-11

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Year: 2010-11 Denso Haryana Pvt. Ltd., Versus Dcit, Circle 10(1), B-1/D-4, Ground Floor, Mohan New Delhi. Cooperative Industrial Estate, Mathura Road, Badarpur, New Delhi. Pan:Aaacd6817F (Appellant) (Respondent) Assessee By : Sh. Himanshu S. Sinha, Adv. Sh. Bhuwan Dhoopar, Adv. Revenue By : Sh. Rajesh Kumar, Cit-Dr Date Of Hearing : 04.09.2023 Date Of Pronouncement: 17.11.2023

For Appellant: Sh. Himanshu S. Sinha, AdvFor Respondent: Sh. Rajesh Kumar, CIT-DR
Section 92B

…for the Appellant to have incurred the same. 6.9 Reliance is also placed on the following judgments as well: - Commissioner of Income Tax-I v. Cushman and Wakefield (India) (P.) Ltd. [2014] 46 taxmann.com 317 (Delhi) - Knorr-Bremse India Pvt Ltd v CIT: [2016] 380 ITR 307(P&H HC) - Dresser Rand India Pvt Ltd v ACIT: [2011] 13 taxmann.com 82 (Mumbai-Trib) - Hive Communications (P) Ltd vs CIT: [2012] 353 ITR 200(Del HC) - CIT v Lumax Industries Ltd [ITA No. 102/2014, order dated 28.10.2015] Without prejudice argument: copious evidence was furnished which was unjustifiably disregarded by the Ld. TPO 6.10 It is submi…

JIOSTAR INDIA PRIVATE LIMITED,MUMBAI vs. ASST CIT 16 (1), MUMBAI

ITA 7872/MUM/2019[2015-16]Status: FixedITAT Mumbai05 Jun 2023AY 2015-16

Bench: Shri R.S. Syal (V.P.), Shri Aby T. Varkey (J.M.) & Shri Prashant Maharishi (A.M.) आयकर अपील सं. / Ita. No.7872/Mum/2019 "नधा"रण वष" / Assessment Year : 2015-16

Section 255(3)

…s only to substantiate that the bundle of rights was a mixed kitty having premium rights as well. 35.10. At this stage, it is relevant to take note of the judgment of the Hon’ble Punjab and Haryana High Court in Knorr Bremse India Pvt. Ltd. Vs. ACIT (2016) 380 ITR 307 (P&H) which considered the question of aggregation of international transactions. Their Lordships laid down the principle of aggregation of international 63 Star India Private Limited transactions by holding, inter alia, that a number of transactions which are priced differently but on the understanding that the pricing was dependent upon the…

CUMMINS INDIA LIMITED,,PUNE vs. ACIT CIRCLE 1(1), PUNE

In the result, the appeal is partly allowed

ITA 2111/PUN/2019[2015-16]Status: DisposedITAT Pune28 Sept 2022AY 2015-16

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.2111/Pun/2019 "नधा"रण वष" / Assessment Year : 2015-16

Section 143(3)

…provisions to winds much against the very concept and intent of the provisions of Chapter-X of the Act. Such an attempt of cross subsidization needs to be deprecated. 8. The Hon’ble Punjab & Haryana High Court in Knorr Bremse India (P) Ltd. Vs. ACIT (2016) 380 ITR 307 (P&H) considered the question of aggregation of international transactions. Their Lordships laid down the principles of aggregation of international transactions by holding that several transactions between two or more AEs can form a single composite transaction if they are closely linked transactions and the onus is always on the assessee to…

M/S. FAURECIA AUTOMOTIVE SEATING INDIA PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 9,, PUNE

In the result, the appeal is allowed for statistical purposes

ITA 1592/PUN/2019[2011-12]Status: DisposedITAT Pune20 May 2022AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.1592/Pun/2019 "नधा"रण वष" / Assessment Year : 2011-12

Section 143(3)

…g the ALP of each such transaction individually, it satisfies the prescription of closely linked transactions if these are combined and benchmarked in an aggregate manner. The Hon’ble Punjab & Haryana High Court in Knorr-Bremse India P. Ltd. VS. ACIT (2016)380 ITR 307 (P&H) has dealt with three circumstances in which the aggregation is permissible. First, in case of a package deal where each item is not separately valued but all are given a composite price, these are to be taken as one international transaction. Two, where a number of transactions are priced differently but on the understanding that the prici…

ADDL. CIT, SPECIAL RANGE- 5, NEW DELHI vs. JOHNSON MATTHEY INDIA PVT. LTD., NEW DELHI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 889/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Nov 2021AY 2013-14

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…ked transactions can be aggregated but the transactions which are not closely related to each other would definitely require determination in segregated manner. Hon’ble Punjab & Haryana High Court in the case of Knorr-Bremse India (P) Ltd. vs. ACIT, (2016) 380 ITR 307 held that:- “In the case of a package deal where each item is not separately valued, but, all are given a composite price, this should be considered as one international transaction and processed accordingly for the transfer pricing purpose. It further held that where a number of transactions are priced differently, but, on the understanding tha…

ADDL.CIT, SPECIAL RANGE-5, NEW DELHI vs. JOHNSON MATTHEY INDIA PVT. LTD., NEW DELHI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 279/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Nov 2021AY 2012-13

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…ked transactions can be aggregated but the transactions which are not closely related to each other would definitely require determination in segregated manner. Hon’ble Punjab & Haryana High Court in the case of Knorr-Bremse India (P) Ltd. vs. ACIT, (2016) 380 ITR 307 held that:- “In the case of a package deal where each item is not separately valued, but, all are given a composite price, this should be considered as one international transaction and processed accordingly for the transfer pricing purpose. It further held that where a number of transactions are priced differently, but, on the understanding tha…

JOHNSON MATTHEY INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 13(2), NEW DELHI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 253/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Nov 2021AY 2013-14

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…ked transactions can be aggregated but the transactions which are not closely related to each other would definitely require determination in segregated manner. Hon’ble Punjab & Haryana High Court in the case of Knorr-Bremse India (P) Ltd. vs. ACIT, (2016) 380 ITR 307 held that:- “In the case of a package deal where each item is not separately valued, but, all are given a composite price, this should be considered as one international transaction and processed accordingly for the transfer pricing purpose. It further held that where a number of transactions are priced differently, but, on the understanding tha…

JOHNSON MATTHEY INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 13(2), NEW DELHI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 252/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Nov 2021AY 2012-13

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…ked transactions can be aggregated but the transactions which are not closely related to each other would definitely require determination in segregated manner. Hon’ble Punjab & Haryana High Court in the case of Knorr-Bremse India (P) Ltd. vs. ACIT, (2016) 380 ITR 307 held that:- “In the case of a package deal where each item is not separately valued, but, all are given a composite price, this should be considered as one international transaction and processed accordingly for the transfer pricing purpose. It further held that where a number of transactions are priced differently, but, on the understanding tha…

JOHNSON MATTHEY INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 2209/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Nov 2021AY 2011-12

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…ked transactions can be aggregated but the transactions which are not closely related to each other would definitely require determination in segregated manner. Hon’ble Punjab & Haryana High Court in the case of Knorr-Bremse India (P) Ltd. vs. ACIT, (2016) 380 ITR 307 held that:- “In the case of a package deal where each item is not separately valued, but, all are given a composite price, this should be considered as one international transaction and processed accordingly for the transfer pricing purpose. It further held that where a number of transactions are priced differently, but, on the understanding tha…

ADDL. CIT, NEW DELHI vs. M/S. JOHNSON MATTHEY INDIA PVT. LTD., NEW DELHI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 2025/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Nov 2021AY 2011-12

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…ked transactions can be aggregated but the transactions which are not closely related to each other would definitely require determination in segregated manner. Hon’ble Punjab & Haryana High Court in the case of Knorr-Bremse India (P) Ltd. vs. ACIT, (2016) 380 ITR 307 held that:- “In the case of a package deal where each item is not separately valued, but, all are given a composite price, this should be considered as one international transaction and processed accordingly for the transfer pricing purpose. It further held that where a number of transactions are priced differently, but, on the understanding tha…

DCIT vs. M/S 3M INDIA LTD.,, BANGALORE

In the result, the appeal of the assessee is treated as allowed for statistical purpose and that of the Revenue partly allowed for statistical purpose

ITA 796/BANG/2013[2007-08]Status: DisposedITAT Bangalore15 Jun 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No. 780/Bang/2013 Assessment Year : 2007-08

For Appellant: Shri Mukesh Bhuttani, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR), ITAT, Bangalore
Section 92Section 92C

…es. Our attention was drawn to the decision of the Hon’ble Delhi High Court in the case of CIT v. Cushman & Wakefield, ITA 475/2012 judgment dated 23.5.2014 and Hon’ble Punjab & Haryana High Court decision in the case of Knorr Bremise India Pvt. Ltd. v. ACIT, 380 ITR 307 (P&H) wherein the principles have been laid down for determining the ALP in respect of intra- group services. 26. The ld. DR, on the other hand, placed strong reliance on the order of the TPO and the grounds of appeal of the revenue in so far as the appeal of the revenue is concerned and the directions of the CIT(A) in so far as the appeal of th…

3M INDIA LTD. vs. ADDL.C.I.T.,

In the result, the appeal of the assessee is treated as allowed for statistical purpose and that of the Revenue partly allowed for statistical purpose

ITA 780/BANG/2013[2007-08]Status: DisposedITAT Bangalore15 Jun 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No. 780/Bang/2013 Assessment Year : 2007-08

For Appellant: Shri Mukesh Bhuttani, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR), ITAT, Bangalore
Section 92Section 92C

…es. Our attention was drawn to the decision of the Hon’ble Delhi High Court in the case of CIT v. Cushman & Wakefield, ITA 475/2012 judgment dated 23.5.2014 and Hon’ble Punjab & Haryana High Court decision in the case of Knorr Bremise India Pvt. Ltd. v. ACIT, 380 ITR 307 (P&H) wherein the principles have been laid down for determining the ALP in respect of intra- group services. 26. The ld. DR, on the other hand, placed strong reliance on the order of the TPO and the grounds of appeal of the revenue in so far as the appeal of the revenue is concerned and the directions of the CIT(A) in so far as the appeal of th…

ADIENT INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, the appeal is allowed for statistical purposes

ITA 2986/PUN/2017[2013-14]Status: DisposedITAT Pune31 May 2021AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviनिर्धारण वषा / Assessment Year : 2013-14 Adient India Private Limited Vs. Dcit, Plot No.1, S No.235 & 245, Circle-1(1), Pune Hinjewadi, Tal-Mulshi, Pune - 411057 Pan : Aaact6342D Appellant Respondent Assessee By Shri Dhanesh Bafna Revenue By S/Shri Kalika Singh & Madhavan A.M. Krishnan Date Of Hearing 27-05-2021 Date Of Pronouncement 31-05-2021 आदेश / Order Per R.S.Syal, Vp : This Appeal By The Assessee Is Directed Against The Final Assessment Order Dated 27-10-2017 Passed By The Assessing Officer (Ao) U/S.143(3) Read With Section 144C(13) Of The Income-Tax Act, 1961 (Hereinafter Also Called ‗The Act‘) In Relation To The Assessment Year 2013-14. 2. The Only Issue Raised In This Appeal Is Against Transfer Pricing Addition Of Rs.5,95,39,429. Succinctly, The Factual Matrix Of The Case Is That The Assessee Was Earlier A 50:50 Joint

Section 143(3)Section 144C(13)

…ns if these are combined and benchmarked in an aggregate manner. However, where the transactions are of diverse nature, they would justify aggregation only if inter-related. The Hon‘ble Punjab & Haryana High Court in Knorr-Bremse India P. Ltd. VS. ACIT (2016) 380 ITR 307 (P&H) has dealt with three circumstances in which the aggregation is permissible. First, in case of a package deal where each item is not separately valued but all are given a composite price, these are to be taken as one international transaction. Two, where a number of transactions are priced differently but on the understanding that the pricin…

SABMILLER INDIA LTD,MUMBAI vs. ASST CIT CIR 11(1)(2), MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 1205/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Feb 2020AY 2011-12

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

For Appellant: Shri Rajan R. Vora a/wFor Respondent: Shri Anand Mohan
Section 143(3)Section 144C(13)

…hat it has provided technical and managerial services. In support, the learned Authorised Representative also relied upon the following decisions:– i) CIT v/s EKL Appliances Ltd. [2012] 345 ITR 241 (Del. HC); ii) Knorr-Bremse India (P) Ltd. v/s ACIT, [2016] 380 ITR 307 (P&H); iii) Merck Limited v/s DCIT, ITA no.1946/Mum./2014) dated 31st March 2016; iv) Det Norske Veritas A/S v/s ADIT, ITA no.200/Mum./2014, dated 29.02.2016; v) Dimension Data India Pvt. Ltd. v/s DCIT, ITA no.2280/ Mum./2016) dated 16th August 2017; vi) UCB India Pvt. Ltd. v/s DCIT (ITA no.1218/Mum./2014, dated 18.05.2016; vii) Schneider Electri…

MAN DIESEL & TURBOO INDIA PVT.LTD,,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, AURANGBAD

ITA 3042/PUN/2017[2013-14]Status: DisposedITAT Pune14 Feb 2020AY 2013-14

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil PathakFor Respondent: Shri T. Vijaya Bhaskar Reddy
Section 143(2)Section 143(3)Section 144CSection 92ASection 92C

…P of such international transactions separately, if these are combined and benchmarked in an aggregate manner, it satisfies the prescription of closely linked transactions. The Hon‟ble Punjab & Haryana High Court in Knorr Bremse India (P) Ltd. Vs. ACIT (2016) 380 ITR 307 (P&H) considered the question of aggregation of international transactions in another sense. Their Lordships held that several transactions between two or more AEs can form a single composite transaction if they are closely linked transactions and the onus remains always on the assessee to establish that such transactions were part of an internat…

KNORR BREMSE SYSTEMS FOR COMMERCIAL VEHICLES INDIA PRIVATE LIMITED, ('KB INDIA'),,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

In the result, the appeal is partly allowed for statistical

ITA 2369/PUN/2017[2013-14]Status: DisposedITAT Pune20 Dec 2019AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

…h international transactions separately, if these are combined and benchmarked in an aggregate manner, it satisfies the prescription of closely linked transactions. 19. The Hon’ble Punjab & Haryana High Court in Knorr Bremse India (P) Ltd. Vs. ACIT (2016) 380 ITR 307 (P&H) [the assessee is also a part of Knorr Bremse group, as its name suggests] considered the question of aggregation of international transactions in another sense. Their Lordships held that several transactions between two or more AEs can form a 13 Knorr Bremse Systems for Commercial Vehicles India Pvt. Ltd., A.Yrs.2011-12 to 2013-14 singl…

KNORR BREMSE SYSTEMS FOR COMMERCIAL VEHICLES INDIA PRIVATE LIMITE,D,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, the appeal is partly allowed for statistical

ITA 187/PUN/2017[2012-13]Status: DisposedITAT Pune20 Dec 2019AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

…h international transactions separately, if these are combined and benchmarked in an aggregate manner, it satisfies the prescription of closely linked transactions. 19. The Hon’ble Punjab & Haryana High Court in Knorr Bremse India (P) Ltd. Vs. ACIT (2016) 380 ITR 307 (P&H) [the assessee is also a part of Knorr Bremse group, as its name suggests] considered the question of aggregation of international transactions in another sense. Their Lordships held that several transactions between two or more AEs can form a 13 Knorr Bremse Systems for Commercial Vehicles India Pvt. Ltd., A.Yrs.2011-12 to 2013-14 singl…

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Knorr-Bremse India (P) Ltd. v. ACIT (380 ITR 307) — Cited in 63 Judgments | BharatTax