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.

How many judgments cite Knorr-Bremse India (P) Ltd. v. ACIT?

63 judgments on BharatTax cite Knorr-Bremse India (P) Ltd. v. ACIT (380 ITR 307), spanning 2016 to 2025.

Which sections of the Income Tax Act does Knorr-Bremse India (P) Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 144C(13), Section 92CA, Section 10B, Section 142(1), Section 143(2), Section 143(3).

Knorr-Bremse India (P) Ltd. v. ACIT (380 ITR 307)

Knorr Bremise Systems for Commercial Vehicles India Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax, Circle - 14, Pune

In the result, the appeal is partly allowed for statistical

ITA 1648/PUN/2017[2011-12]Status: DisposedITAT Pune20 Dec 2019AY 2011-12

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…

Ipsos Research P. Ltd, Mumbai vs. Asst CIT 10(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1361/MUM/2017[2012-13]Status: DisposedITAT Mumbai11 Dec 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S Ipsos Research Pvt. Vs. Acit-2(2)(1), Mumbai Ltd. (In Which Synovate India Private Limited Has Been Amalgamated), Lotus Corporate Park, Unit No.1701, 17Th Floor, F Wing, Off Western Express Highway, Goregaon (East), Mumbai-400063 Pan No.Aaace 1157 B (Appellant) .. (Respondent) Assessee By Shri Nishant Thakkar/Jasmin Annalsadvals Revenue By Shri Manjunath K/Anand Mohan, Citdr Date Of Hearing 29/11/2019 Date Of Pronouncement 11/12/2019

Section 144C(1)Section 144C(5)

…is no change in the facts and circumstances of the case. 9.17. We find that the ld DR relied on various case laws at the time of hearing before us and the ld AR had filed a written rebuttal to the same before us as under:- Knorr Bremse India Pvt Ltd [2016] 380 ITR 307 The decision of the Punjab & Haryana High Court in the case of and Knorr Bremse India Pvt Ltd. has only remanded the matter back to the TPO for fresh adjudication (see Para 52). In fact on remand similar addition was made by the TPO which was the subject matter of adjudication of the Hon'ble ITAT in its decision reported in Knorr Bremse India P.…

Man Diesel & Turbo India Private Ltd., Aurangabad vs. Assistant Commissioner of Income Tax, Aurangabad

In the result, the appeal is dismissed

ITA 1049/PUN/2017[2012-13]Status: DisposedITAT Pune09 Dec 2019AY 2012-13

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.1049/Pun/2017 िनधा"रण वष" / Assessment Year : 2012-13 Man Diesel & Turbo India Private Vs. Acit, Circle-1 Limited, Aurangabad E-73, Midc, Waluj, Aurangabad – 431 136 Pan : Aaacm0320L Appellant Respondent

Section 143(3)

…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 inter…

Sika India Pvt. Ltd., Kolkata vs. DCIT, Cir-12(2), Kolkata

In the result, appeal of the assessee is allowed in part

ITA 911/KOL/2016[2011-2012]Status: DisposedITAT Kolkata30 Oct 2019AY 2011-2012

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi) Assessment Year: 2010-11 & Assessment Year: 2011-12 Sika India Pvt. Ltd………………………….……........................................................……………….…......Appellant Commercial Complex-Ii 620, Diamond Harbour Road Kolkata – 700 034 [Pan : Aaecs 1119 F] Vs. Deputy Commissioner Of Income Tax, Circle-11(2), Kolkata……..................……….…....Respondent Appearances By: Shri Himanshu Sinha, Advocate, Appeared On Behalf Of The Assessee. Dr. P.K. Srihari, Cit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : July 31St, 2019 Date Of Pronouncing The Order : October 30Th, 2019 Order Per J. Sudhakar Reddy, Am :-

Section 143(3)

…ed manner. related to each other would require determination in a segregated manner. 5.4. The Hon'ble Punjab & 5.4. The Hon'ble Punjab & Haryana High Court in Knorr Bremse India P. Ltd. vs. ACIT Haryana High Court in Knorr Bremse India P. Ltd. vs. ACIT (2016) 380 ITR 307 (P&H), has held that in case of a package deal where each item is (2016) 380 ITR 307 (P&H), has held that in case of a package deal where each item is (2016) 380 ITR 307 (P&H), has held that in case of a package deal where each item is not separately valued, but, all are given a composite price, this should be considered not separately valued, bu…

Assistant Commissioner of Income-Tax, Circle -11, Pune vs. Ina Bearings India Private Limited, Pune

In the result, appeal of the assessee in ITA No

ITA 1940/PUN/2017[2012-13]Status: DisposedITAT Pune30 Jul 2019AY 2012-13

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1911/Pun/2017 नििाारण वषा / Assessment Year : 2012-13 Ina Bearings India Pvt. Ltd. Plot No.A3, Talegaon Industrial Area, Navalkh Umbre, Tal. Maval Talegaon, Pune-410 507. Pan : Aaaci7163H .......अऩीऱाथी / Appellant बिाम / V/S. The Deputy Commissioner Of Income Tax, Circle-11, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / Ita No.1940/Pun/2017 नििाारण वषा / Assessment Year : 2012-13 The Assistant Commissioner Of Income Tax, Circle-11, Pune. .......अऩीऱाथी / Appellant बिाम / V/S. Ina Bearings India Pvt. Ltd. Plot No.A3, Talegaon Industrial Area & Floriculture Area, Village- Ambi, Navlakha Umbre, Tal. Maval Talegaon, Pune-410 507. Pan : Aaaci7163H ……प्रत्यथी / Respondent Assessee By : Ms. Amrin Pathan & Shri Sandeep Shah Revenue By : Shri Sandip Garg, Cit सुनवाई की तारीख / Date Of Hearing : 30.07.2019 घोषणा की तारीख / Date Of Pronouncement : 30.07.2019 A.Y.2012-13

For Appellant: Ms. Amrin Pathan &For Respondent: Shri Sandip Garg, CIT

Section 92(1)Section 92BSection 92CSection 92C(1)Section 92F

…arising from one or more of the international transactions may be grabbed by the income from another international transaction giving higher income on transacted value. 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 A.Y.2012-13 aggregation of international transactions. 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 is always on the assessee to establish that such transactions are part of an international tran…

Ina Bearings India Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 11, Pune

In the result, appeal of the assessee in ITA No

ITA 1911/PUN/2017[2012-13]Status: DisposedITAT Pune30 Jul 2019AY 2012-13

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1911/Pun/2017 नििाारण वषा / Assessment Year : 2012-13 Ina Bearings India Pvt. Ltd. Plot No.A3, Talegaon Industrial Area, Navalkh Umbre, Tal. Maval Talegaon, Pune-410 507. Pan : Aaaci7163H .......अऩीऱाथी / Appellant बिाम / V/S. The Deputy Commissioner Of Income Tax, Circle-11, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / Ita No.1940/Pun/2017 नििाारण वषा / Assessment Year : 2012-13 The Assistant Commissioner Of Income Tax, Circle-11, Pune. .......अऩीऱाथी / Appellant बिाम / V/S. Ina Bearings India Pvt. Ltd. Plot No.A3, Talegaon Industrial Area & Floriculture Area, Village- Ambi, Navlakha Umbre, Tal. Maval Talegaon, Pune-410 507. Pan : Aaaci7163H ……प्रत्यथी / Respondent Assessee By : Ms. Amrin Pathan & Shri Sandeep Shah Revenue By : Shri Sandip Garg, Cit सुनवाई की तारीख / Date Of Hearing : 30.07.2019 घोषणा की तारीख / Date Of Pronouncement : 30.07.2019 A.Y.2012-13

For Appellant: Ms. Amrin Pathan &For Respondent: Shri Sandip Garg, CIT

Section 92(1)Section 92BSection 92CSection 92C(1)Section 92F

…arising from one or more of the international transactions may be grabbed by the income from another international transaction giving higher income on transacted value. 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 A.Y.2012-13 aggregation of international transactions. 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 is always on the assessee to establish that such transactions are part of an international tran…

Qualcom India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 1810/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Jun 2019AY 2009-10

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 2009-10

For Appellant: Sh. Naveen K. Aggarwal &For Respondent: Sh. Sanjay I Bara, CIT, DR

Section 10ASection 92C(3)

…sely linked transactions can be aggregated, but, the transactions which are not closely related to each other would require determination in a segregated manner. 5.4. The Hon'ble Punjab & Haryana High Court in Knorr-Bremse India (P.) Ltd. v. Asstt. CIT [2016] 380 ITR 307/[2015] 236 Taxman 318/63 taxmann.com 186, has held that in 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 diff…

Atotech India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 1(1), Gurgaon

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 5939/DEL/2017[2013-14]Status: DisposedITAT Delhi31 May 2019AY 2013-14

Bench: Shri G.D.Agrawal & Smt. Beena A Pillaiay: 2013-14 M/S Atotech India Pvt.Ltd. Vs. Dycit, Circle 1(1) 66 Km Stone, Nh 8 Gurgaon Delhi Jaipur Highway Viii-Sidhrawali Gurgaon Pan: Aaccm0338G

For Appellant: Shri K.M.Gupta, AdvFor Respondent: Sh. Sanjay I Bara, CIT, D.R

Section 92D

…or it was a case of duplication of services. Further, the authorities went on to apply the `benefit test’ for determining the ALP of such services at nil. 5. The Hon’ble jurisdictional Punjab & Haryana High Court in Knorr-Bremse India P. Ltd. vs. ACIT (2016) 380 ITR 307 (P&H) has held that the question whether a transaction is at an arm’s length price or not is not dependent on whether the transaction results in an increase in the assessee’s profit. A view to the contrary would then raise a question as to the extent of profitability necessary for an assessee to establish that the transaction was at an arm’s leng…

M/S. Philips India Limited (Formerly Philips Electronics India Litd.), Kolkata vs. ACIT, Circle - 12(2), Kolkata

In the result, the appeal of the assessee is allowed as per the discussion made

ITA 2600/KOL/2018[2014-15]Status: DisposedITAT Kolkata15 May 2019AY 2014-15

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2600/Kol/2018 ("नधा"रणवष" / Assessment Year:2014-15) M/S Philips India Ltd. Vs. Acit, Circle-12(2), Kolkata

For Appellant: Shri P. J. Pardiwala, Sr. Advocate, Mr. Ketan V. Ved& Ms. PurbaFor Respondent: Dr. P. K. Srihari, CIT DR

Section 143(3)Section 92C

…ips Electronics India Ltd.) SA No. 13/Kol/2019 (arising out of I.T.A. No. 2600/Kol/2018) Assessment Year:2014-15 4.8. We also find that in the recent decision of the Hon’ble Delhi High Court in the case of Knorr-Bremse India (P) Ltd vs ACIT reported in (2016) 380 ITR 307 (Del) wherein the relevant head notes is reproduced herein below :- Section 92C of the Income-tax Act, 1961 - Transfer pricing - Computation of arm’s length price (Comparables and adjustments/Adjustments - General) - Assessment year 2007-08 - Whether answer to issue whether a transaction is at an arm's length price or not is not dependent on whet…