Pfizer Healthcare India (P.) Ltd. v. Joint Commissioner of Income-tax

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.

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Bristol-Myers Squibb India Private Limited, Indiabulls Finance Centre, 6th Floor, Tower-1, Senapati Bapat Marg, Elphinstone (West), Mumbai - 400013 [PAN: AACCB4313Q] …………… Appellant Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer, National e- Assessment Centre-Delhi/ Deputy Commissioner of Income-tax, Respondent ……………. Circle 6(1)(2), Mumbai Appearance For the Appellant/Assessee : Shri Madhur Agrawal/ Shri Abdulkadir Jawadwala For the Respondent/Dep…

Colgate Palmolive (India)Ltd., Mumbai vs. The ACIT-15(1)(2), Mumbai

Appeal is allowed

…um/2017], and Assessment Year 2013-14 [ITA No. 75/Mum/2018]. 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/…

Tata Aia Life Insuracne Company Ltd, Mumbai vs. Asst CIT 2(3), Mumbai

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Amarjit Singhtata Aia Life Insurance Vs. The Assistant Company Limited Commissioner Of Income 14Th Floor, Tower A, Tax-2(3), 5Th Floor, Peninsula Business Park, Room No. 552, Aaykar Senapati Bapat Marg, Bhavan, M.K. Road, Lower Parel Mumbai – 400 020 Mumbai -400 013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct3784C Appellant .. Respondent Dcit-2(3)(1) Vs. M/S Tata Aia Life R. No. 552, 5Th Floor, Insurance Co. Limited Aayakar Bhavan, ( Ea R L I E R K N O W N A S Ta T A A I G L I F E In S U R A N C E C O . L T D . ) Peninsula Business Park, M.K. Road, Senapati Bapat Marg, Mumbai – 400 020 Lower Parel, Mumbai - 400013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct3784C Appellant .. Respondent Appellant By : Percy Pardiwala & Jasmin Amalsadvala Respondent By : Biswanath Das Date Of Hearing 10.04.2023 Date Of Pronouncement 27.04.2023

…P a g e | 1 Tata AIA Life Insurance Co. Ltd. Vs. The ACIT-2(3) ITA No.2860 & 2613/Mum/2015 IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Tata AIA Life Insurance Vs. The Assistant Company Limited Commissioner of Income 14th Floor, Tower A, Tax-2(3), 5th Floor, Peninsula Business Park, Room No. 552, Aaykar Senapati Bapat Marg, Bhavan, M.K. Road, Lower Parel Mumbai – 400 020 Mumbai -400 013 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCT3784C Appellant .. Respondent DCIT-2(3)(1) Vs. M/s Tata AIA Life R. No. 552, 5th Floor, Ins…

DCIT 2(3)(1), Mumbai vs. Tata Aia Life Insurance Co. Ltd, Mumbai

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Amarjit Singhtata Aia Life Insurance Vs. The Assistant Company Limited Commissioner Of Income 14Th Floor, Tower A, Tax-2(3), 5Th Floor, Peninsula Business Park, Room No. 552, Aaykar Senapati Bapat Marg, Bhavan, M.K. Road, Lower Parel Mumbai – 400 020 Mumbai -400 013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct3784C Appellant .. Respondent Dcit-2(3)(1) Vs. M/S Tata Aia Life R. No. 552, 5Th Floor, Insurance Co. Limited Aayakar Bhavan, ( Ea R L I E R K N O W N A S Ta T A A I G L I F E In S U R A N C E C O . L T D . ) Peninsula Business Park, M.K. Road, Senapati Bapat Marg, Mumbai – 400 020 Lower Parel, Mumbai - 400013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct3784C Appellant .. Respondent Appellant By : Percy Pardiwala & Jasmin Amalsadvala Respondent By : Biswanath Das Date Of Hearing 10.04.2023 Date Of Pronouncement 27.04.2023

…P a g e | 1 Tata AIA Life Insurance Co. Ltd. Vs. The ACIT-2(3) ITA No.2860 & 2613/Mum/2015 IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Tata AIA Life Insurance Vs. The Assistant Company Limited Commissioner of Income 14th Floor, Tower A, Tax-2(3), 5th Floor, Peninsula Business Park, Room No. 552, Aaykar Senapati Bapat Marg, Bhavan, M.K. Road, Lower Parel Mumbai – 400 020 Mumbai -400 013 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCT3784C Appellant .. Respondent DCIT-2(3)(1) Vs. M/s Tata AIA Life R. No. 552, 5th Floor, Ins…

Colgate Palmolive (India) Ltd, Mumbai vs. Asst CIT Cir 15(1)(2), Mumbai

Accordingly, number 75/M/2018 filed by the assessee for assessment year 2013 – 14 is allowed

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…in assessment order passed by the learned Assessing Officer are not sustainable. v. For this proposition, reliance placed upon the decision of Hon'ble Madras High Court in case of Pfizer Healthcare India (P.) Ltd. vs. Joint Commissioner of Income-tax [2021] 433 ITR 28 (Madras), and also the co-ordinate Bench decision of ATOS India Pvt. Ltd. vs. DCIT dated 23rd February, 2023 [TS-116-itat-2023 (Mum)-tp]. vi. Therefore, it was submitted that the order of the learned Transfer Pricing Officer and the learned Assessing Officer are not sustainable. 08. The learned Departmental Representative vehemently submitted tha…

Colgate -Palmolive (India) Ltd, Mumbai vs. Asst CIT Cir 15(1)(2), Mumbai

Accordingly, number 75/M/2018 filed by the assessee for assessment year 2013 – 14 is allowed

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…in assessment order passed by the learned Assessing Officer are not sustainable. v. For this proposition, reliance placed upon the decision of Hon'ble Madras High Court in case of Pfizer Healthcare India (P.) Ltd. vs. Joint Commissioner of Income-tax [2021] 433 ITR 28 (Madras), and also the co-ordinate Bench decision of ATOS India Pvt. Ltd. vs. DCIT dated 23rd February, 2023 [TS-116-itat-2023 (Mum)-tp]. vi. Therefore, it was submitted that the order of the learned Transfer Pricing Officer and the learned Assessing Officer are not sustainable. 08. The learned Departmental Representative vehemently submitted tha…

Colgate Palmolive (India) Ltd, Mumbai vs. Asst CIT Cir 15(1)(2), Mumbai

Accordingly, number 75/M/2018 filed by the assessee for assessment year 2013 – 14 is allowed

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…in assessment order passed by the learned Assessing Officer are not sustainable. v. For this proposition, reliance placed upon the decision of Hon'ble Madras High Court in case of Pfizer Healthcare India (P.) Ltd. vs. Joint Commissioner of Income-tax [2021] 433 ITR 28 (Madras), and also the co-ordinate Bench decision of ATOS India Pvt. Ltd. vs. DCIT dated 23rd February, 2023 [TS-116-itat-2023 (Mum)-tp]. vi. Therefore, it was submitted that the order of the learned Transfer Pricing Officer and the learned Assessing Officer are not sustainable. 08. The learned Departmental Representative vehemently submitted tha…

DCIT 15(1)(2), Mumbai vs. Colgate Palmolive (India) Ltd., Mumbai

Accordingly, number 75/M/2018 filed by the assessee for assessment year 2013 – 14 is allowed

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…in assessment order passed by the learned Assessing Officer are not sustainable. v. For this proposition, reliance placed upon the decision of Hon'ble Madras High Court in case of Pfizer Healthcare India (P.) Ltd. vs. Joint Commissioner of Income-tax [2021] 433 ITR 28 (Madras), and also the co-ordinate Bench decision of ATOS India Pvt. Ltd. vs. DCIT dated 23rd February, 2023 [TS-116-itat-2023 (Mum)-tp]. vi. Therefore, it was submitted that the order of the learned Transfer Pricing Officer and the learned Assessing Officer are not sustainable. 08. The learned Departmental Representative vehemently submitted tha…

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.

…as it is in violation of provisions of Section 92CA(3A) of the Act. In this regard, the ld. AR rightly placed reliance on the decision of the Hon’ble Madras High Court Single Bench decision 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…

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.

…as it is in violation of provisions of Section 92CA(3A) of the Act. In this regard, the ld. AR rightly placed reliance on the decision of the Hon‟ble Madras High Court Single Bench decision 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…

Credit Suisse Ag, Mumbai vs. Asst DIT (It) 1(2), Mumbai

In the result, appeal filed by the assessee is allowed

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

…sing the order by learned TPO was 29.1.2013, whereas the learned TPO has passed the order on 30.1.2013. By placing reliance on the decision rendered by Hon'ble Madras High Court in the case of Pfizer Heathcare India P. Limited & Ors. (2021) 124 taxman.com 536/433 ITR 28, learned AR submitted that Hon'ble Madras High Court has held that when the order passed by learned TPO is barred by limitation the Assessing Officer could not have made addition towards transfer pricing adjustment. He submitted that the Mumbai Bench of the Tribunal has passed many orders on identical issues by following the decision rendered by H…

Strides Arcolab Ltd, Navi Mumbai vs. DCIT Cir 10(3)

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.2877/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) Strides Shasun Limited Dcit Cir. 15(3)(2) (Formerly Known As R. No. 451, 4Th Floor, Strides Arcolab Limited) बिधम/ Aayakar Bhavan, M. K. 201, Devavrata, Sector 17, Road, Mumbai-400 020 Vs. Vashi, Navi Mumbai – 400 703 स्थायीलेखासं./जीआइआरसं./ Pan No. Aadcs8104P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Percy Pardiwala/ Shri Ketan Ved /Shri Ninad Patade, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Ms. Vatsalaa Jha, Ld. Dr सुनवाईकीतारीख/ : 18.01.2023 Date Of Hearing घोषणाकीतारीख / : 28.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla : The Aforesaid Appeal Has Been Filed By Assessee Against The Order Dated 26.02.2014 Passed U/S 143(3) R.W.S. 144C(13) In 2

…t in on similar issues, which are as under:- 14. He further submitted that the Hon‟ble Madras High Court in the case of M/s. Pfizer Healthcare India Private Limited vs. JCIT/ Dy. CIT (Writ Petition No.32699 of 2019) [2021] 124 taxmann.com 536 (Madras)/[2021] 433 ITR 28 (Madras) has allowed the writ petition filed and has accepted the Assessee's contention that the order of the TPO passed during the 60 days period prior to the due date of completion of assessment is barred by limitation under 10 I.T.A. No. 2877/Mum/2014 Strides Shasun Limited section 92CA(3A) r.w.s. 153(1) of the Act and therefore the said orde…

Atos India P.Ltd, Mumbai vs. DCIT RG 14(1)(1), Mumbai

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

Bench: Shri G. S. Pannu & Shri Amit Shukla, Jm आयकरअपीलसं./ I.T.A. No. 1795/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2012-13) Dcit-14(1)1), Atos India Pvt. Ltd., Aayakar Bhavan Godrej & Boyce Complex, बनाम/ Mumbai Plant 5, Pirojshanagar, Vs. Lbs Marg, Vikhroli (West), Mumbai-400079 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaaco2461J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri Dhanesh Bafna /Chandni Sha /Riddhi Maru /Kinjal Patel, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Dr. Yogesh Kamat, Ld. Dr सुनवधईकीतधरीख/ 01.06.2022 & : 25.01.2023 Date Of Hearing घोर्णधकीतधरीख / : 23.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: 1. The Aforesaid Appeal Has Been Filed By The Assessee Against The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) In 2

…(as it was leap year); and 1 day in January. 14. He further submitted that the Hon’ble Madras High Court in the case of M/s. Pfizer Healthcare India Private Limited vs. JCIT/ Dy. CIT (Writ Petition No.32699 of 2019) [2021] 124 taxmann.com 536 (Madras)/[2021] 433 ITR 28 (Madras) has allowed the writ petition filed and has accepted the Assessee's contention that the order of the TPO passed during the 60 days period prior to the due date of completion of assessment is barred by limitation under section 92CA(3A) r.w.s. 153(1) of the Act and therefore the said order is to be quashed. The relevant extracts of the deci…

Shell India Markets P. Ltd, Mumbai vs. DCIT Ltu-2, Mumbai

In the result, appeal by assessee is allowed

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.1492/मुं/2015 ("न.व. 2010-11) M/S. Mondelez India Foods Private Limited, Mondelez House, Unit No.2001, 20Th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. Pan: Aaacc-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner Of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent आअसं.1576/मुं/2015 ("न.व. 2009-10) Dy. Commissioner Of Income Tax, (Large Taxpayer Unit)-2,Mumbai, World Trade Centre -1, Cuffe Parade, ...... अपीलाथ" /Appellant Mumbai – 400 005 बनाम Vs. M/S. Shell India Markets Private Ltd. 1018, Maker Chambers –V, 10Th Floor, Nariman Point, Mumbai 400 021 Pan: Aaics-1404-P ..... ""तवाद"/Respondent

…आयकर अपील"य अ"धकरण मुंबई पीठ “जे ”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER आअसं.1492/मुं/2015 ("न.व. 2010-11) M/s. Mondelez India Foods Private Limited, Mondelez House, Unit NO.2001, 20th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. PAN: AAACC-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Responde…

DCIT, (Ltu)-2, Mumbai vs. Shell India Markets Pvt. Ltd., Mumbai

In the result, appeal by assessee is allowed

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.1492/मुं/2015 ("न.व. 2010-11) M/S. Mondelez India Foods Private Limited, Mondelez House, Unit No.2001, 20Th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. Pan: Aaacc-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner Of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent आअसं.1576/मुं/2015 ("न.व. 2009-10) Dy. Commissioner Of Income Tax, (Large Taxpayer Unit)-2,Mumbai, World Trade Centre -1, Cuffe Parade, ...... अपीलाथ" /Appellant Mumbai – 400 005 बनाम Vs. M/S. Shell India Markets Private Ltd. 1018, Maker Chambers –V, 10Th Floor, Nariman Point, Mumbai 400 021 Pan: Aaics-1404-P ..... ""तवाद"/Respondent

…आयकर अपील"य अ"धकरण मुंबई पीठ “जे ”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER आअसं.1492/मुं/2015 ("न.व. 2010-11) M/s. Mondelez India Foods Private Limited, Mondelez House, Unit NO.2001, 20th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. PAN: AAACC-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Responde…

Mondelez India Foods P. Ltd, Mumbai vs. Addl CIT RG 5(1), Mumbai

In the result, appeal by assessee is allowed

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.1492/मुं/2015 ("न.व. 2010-11) M/S. Mondelez India Foods Private Limited, Mondelez House, Unit No.2001, 20Th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. Pan: Aaacc-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner Of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent आअसं.1576/मुं/2015 ("न.व. 2009-10) Dy. Commissioner Of Income Tax, (Large Taxpayer Unit)-2,Mumbai, World Trade Centre -1, Cuffe Parade, ...... अपीलाथ" /Appellant Mumbai – 400 005 बनाम Vs. M/S. Shell India Markets Private Ltd. 1018, Maker Chambers –V, 10Th Floor, Nariman Point, Mumbai 400 021 Pan: Aaics-1404-P ..... ""तवाद"/Respondent

…आयकर अपील"य अ"धकरण मुंबई पीठ “जे ”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER आअसं.1492/मुं/2015 ("न.व. 2010-11) M/s. Mondelez India Foods Private Limited, Mondelez House, Unit NO.2001, 20th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. PAN: AAACC-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Responde…