Rules. 1. DCIT v. Diebold Software Services (P) Ltd.

151 ITD 463Income Tax Appellate Tribunal2014#14961 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2017 to 2020.

Judgments citing Rules. 1. DCIT v. Diebold Software Services (P) Ltd.

Rolls Royce Marine India P.Ltd, Navi Mumbai vs. DCIT Cir 15(3)(1), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 7424/MUM/2017[2013-14]Status: DisposedITAT Mumbai05 Feb 2020AY 2013-14

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Ms. Karishma PatharphekarFor Respondent: Shri Vodhalraj Singh
Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT, AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA no.7424/Mum./2017 (Assessment Year : 2013–14) Rolls Royce Marine India Pvt. Ltd. Plot no.D–505, TTC Industrial Area ……………. Appellant MIDC, Turbhe, Nari Mumbai 400 703 PAN – AAACU4687L v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–15(3)(1), Mumbai Assessee by : Ms. Karishma Patharphekar Revenue by : Shri Vodhalraj Singh Date of Hearing – 14.11.2019 Date of Order – 05.02.2020 O R D E R PER SAKTIJIT DEY, J.M. This is an appeal by the assessee against the asse…

DCIT, Cir-11(1), Kolkata vs. M/S. at & S India Pvt. Ltd., Mysore

In the result, all three appeals filed by the Revenue are dismissed

ITA 975/KOL/2017[2010-11]Status: DisposedITAT Kolkata05 Oct 2018AY 2010-11

Bench: Sh. J.Sudhakar Reddy & Sh. A.T.Varkey

…ansfer: pricing methods prescribed under section 92C of the Act read with rule 10B and 10C of the Rules. In this connection, Co-ordinate bench decision of Mumbai Tribunal in the matter of Dy. CIT v. Diebold Software Services (P.) Ltd. [2014] 48 taxmann.com 26/151 ITD 463 was referred, wherein the principle laid down by Tribunal along with brief facts are as under: ITA No.515/KOL/2016, 974 & 975/KOL/2017 [Assessment Year: 2011-12, 2009-10, 2010-11] * The assessee received information technology (in short, 'I.T.') services from its associated enterprise and paid service charge to the latter. The assessee clubbed t…

DCIT, Cir-11(1), Kolkata vs. M/S at & S Pvt. Ltd., Karnataka

In the result, all three appeals filed by the Revenue are dismissed

ITA 515/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Oct 2018AY 2011-2012

Bench: Sh. J.Sudhakar Reddy & Sh. A.T.Varkey

…ansfer: pricing methods prescribed under section 92C of the Act read with rule 10B and 10C of the Rules. In this connection, Co-ordinate bench decision of Mumbai Tribunal in the matter of Dy. CIT v. Diebold Software Services (P.) Ltd. [2014] 48 taxmann.com 26/151 ITD 463 was referred, wherein the principle laid down by Tribunal along with brief facts are as under: ITA No.515/KOL/2016, 974 & 975/KOL/2017 [Assessment Year: 2011-12, 2009-10, 2010-11] * The assessee received information technology (in short, 'I.T.') services from its associated enterprise and paid service charge to the latter. The assessee clubbed t…

At&S India Private Limited vs. D.C.I.T., Circle-11(1), Kolkata

In the result, appeal filed by the assessee, is allowed

ITA 77/KOL/2017[2012-13]Status: DisposedITAT Kolkata11 May 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.77/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) At & S India (P) Ltd. Vs. D.C.I.T, Circle-11(1), Kolkata

For Appellant: Smt. Rituparna Sinha, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 143(3)Section 144CSection 37Section 92C

…Hon’ble Delhi Tribunal in the matter of McCann Erickson India (P) Ltd. v Addl. CIT reported in (2012) 24 taxmann.com 21.  Decision of the Hon’ble Mumbai Tribunal in the matter of DIT vs Diebold Software Services (P) :Ltd. reported in (2014) 48 taxmann.com 26/151 ITD 463. 26. The ld Counsel, Rituparna Sinha, submitted before us that the assessee furnished before the A.O. the evidences of receipt of purchase services, order handling services and sales services (please refer to page No. 190 (3rd and 4th paragraphs) of the paper book). After examining the details, the A.O. did not make any adverse comment in his ord…

Gamesa Renewable Private Limited, Chennai vs. ACIT, Chennai

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 376/CHNY/2017[2012-13]Status: DisposedITAT Chennai13 Nov 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri B.Ramakrishnan, FCA &For Respondent: Smt. Vijayalakshmi, CIT,D.R
Section 143(3)Section 144C(1)Section 144C(5)

…the aforesaid Rules. To support his view, the ld. AR relied on the following decisions, wherein it has been held that the TPO has no jurisdiction to apply any method other than those prescribed under the Rules. 1. DCIT vs. Diebold Software Services (P) Ltd. [151 ITD 463] 2. Merck Ltd. vs. DCIT [148 ITD 513] 4.3 Regarding the jurisdiction of the AO and the TPO to determine the commercial expediency of the assessee, it was submitted by the ld. AR that under the provisions of sec.92CA of the Act, the TPO is vested with the power to determine the ALP, which needs to be computed in accordance with the methods pres…

Gamesa Renewable Private Limited, Chennai vs. DCIT, Chennai

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 1420/CHNY/2017[2011-12]Status: DisposedITAT Chennai13 Nov 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri B.Ramakrishnan, FCA &For Respondent: Smt. Vijayalakshmi, CIT,D.R
Section 143(3)Section 144C(1)Section 144C(5)

…the aforesaid Rules. To support his view, the ld. AR relied on the following decisions, wherein it has been held that the TPO has no jurisdiction to apply any method other than those prescribed under the Rules. 1. DCIT vs. Diebold Software Services (P) Ltd. [151 ITD 463] 2. Merck Ltd. vs. DCIT [148 ITD 513] 4.3 Regarding the jurisdiction of the AO and the TPO to determine the commercial expediency of the assessee, it was submitted by the ld. AR that under the provisions of sec.92CA of the Act, the TPO is vested with the power to determine the ALP, which needs to be computed in accordance with the methods pres…

Rules. 1. DCIT v. Diebold Software Services (P) Ltd. (151 ITD 463) — Cited in 6 Judgments | BharatTax