Star India P. Ltd. v. ACIT

317 ITR 292Income Tax Appellate Tribunal2009#6975 most cited

What is Star India P. Ltd. v. ACIT authority for?

When analyzing international transactions, separate classes of transactions, such as fees for technical know-how, use of trademarks, and procurement, must be analyzed individually, as each impacts profits. Aggregation of such transactions is not permissible.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2023.

Also referred to as

Star India P. Ltd. v. ACIT · Transfer Pricing · Arm's Length Price · CUP Method · TNMM Method · Aggregation of Transactions · Separate Analysis of Transactions

Judgments citing Star India P. Ltd. v. ACIT

Gurner India Private Ltd., Delhi vs. Circle 10(2), Delhi

The appeal of the assessee is hereby allowed

ITA 796/DEL/2022[2017-18]Status: DisposedITAT Delhi10 Oct 2023AY 2017-18

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 796/Del/2022, A.Y. 2017-18 M/S. Gurner India Pvt. Ltd. Vs. National Faceless Assessmetn 714, International Trade Centre, Tower, Nehru Place, New Delhi Delhi-110019 Pan : Aadcg2938H (Appellant) (Respondent)

Section 143(3)Section 144BSection 144CSection 92C

…uld not be taken as NIL by applying the benefit test and directed to delete the adjustment. 3 3. In the present assessment year, the TPO on the basis of certain judicial precedents and specially the Mumbai Bench judgment in UCB India (P.) Ltd. v. ACIT [2009] 317 ITR 292 (Mum) concluded that the CUP Method for analyzing the arms length nature of fee paid by the assessee to its associated enterprise will be more appropriate method and thereafter the TPO on the basis of DRP directions in assessee’s own case considered royalty rate of 3% to be arms length rate for bench marking the transaction of payment of royalty…

Zuari Cement Limited, Kadapa vs. DCIT, Circle -1, Kurnool

In the result, both the appeals preferred by the assessee are treated as allowed for statistical purposes

ITA 132/HYD/2022[2017-18]Status: DisposedITAT Hyderabad15 Feb 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent Zuari Cement 249/Hyd/2021 2016-17 Dcit, Limited, Circle-1, Yerraguntla, Kurnool Kadapa District 132/Hyd/2022 2017-18 [Pan: Aaacz1270E]

For Appellant: Shri Deepak Chopra &For Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)

…, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co- ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL- 426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a conclusion that any transaction that has bearing on profits can be analysed separately. Thereafter, he Page 8 of 17 ITA-TP Nos. 249/Hyd/2021 & 132/Hyd/2022 analysed various international transactions, mostly under the Comparable Uncontrolled Price (CUP) method for analyzing the arm's length nature of payments to its A…

Zuari Cement Limited, Kadapa vs. Deputy Commissioner of Income Tax, Circle-1, Kurnool

In the result, both the appeals preferred by the assessee are treated as allowed for statistical purposes

ITA 249/HYD/2021[2016-17]Status: DisposedITAT Hyderabad15 Feb 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent Zuari Cement 249/Hyd/2021 2016-17 Dcit, Limited, Circle-1, Yerraguntla, Kurnool Kadapa District 132/Hyd/2022 2017-18 [Pan: Aaacz1270E]

For Appellant: Shri Deepak Chopra &For Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)

…, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co- ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL- 426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a conclusion that any transaction that has bearing on profits can be analysed separately. Thereafter, he Page 8 of 17 ITA-TP Nos. 249/Hyd/2021 & 132/Hyd/2022 analysed various international transactions, mostly under the Comparable Uncontrolled Price (CUP) method for analyzing the arm's length nature of payments to its A…

Zuari Cement Limited, Kadapa vs. Asst. Commissioner of Income Tax, Circle-1, Kadapa

Accordingly, this issue is allowed for statistical purposes

ITA 66/HYD/2019[2014-15]Status: DisposedITAT Hyderabad27 Jun 2022AY 2014-15

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…ly, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co-ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL-426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a conclusion that any transaction that has bearing on profits can be analysed separately. Thereafter, he analysed various international transactions, mostly under the Comparable Uncontrolled Price (CUP) method for analyzing the arm's length nature of payments to its AEs. He further held that fees for technical know-how, fe…

Zuari Cement Limited, Kadapa vs. Asst. Commissioner of Income Tax, Circle-1, Kadapa

Accordingly, this issue is allowed for statistical purposes

ITA 2169/HYD/2018[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…ly, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co-ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL-426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a conclusion that any transaction that has bearing on profits can be analysed separately. Thereafter, he analysed various international transactions, mostly under the Comparable Uncontrolled Price (CUP) method for analyzing the arm's length nature of payments to its AEs. He further held that fees for technical know-how, fe…

Zuari Cement Limited, Kadapa vs. Asst. Commissioner of Income Tax, Circle-1(1), Kadapa

Accordingly, this issue is allowed for statistical purposes

ITA 182/HYD/2018[2013-14]Status: DisposedITAT Hyderabad27 Jun 2022AY 2013-14

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…ly, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co-ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL-426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a conclusion that any transaction that has bearing on profits can be analysed separately. Thereafter, he analysed various international transactions, mostly under the Comparable Uncontrolled Price (CUP) method for analyzing the arm's length nature of payments to its AEs. He further held that fees for technical know-how, fe…

Zuari Cement Limited, Kadapa vs. ACIT, Circle-1, Kadapa

Accordingly, this issue is allowed for statistical purposes

ITA 254/HYD/2017[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…ly, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co-ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL-426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a conclusion that any transaction that has bearing on profits can be analysed separately. Thereafter, he analysed various international transactions, mostly under the Comparable Uncontrolled Price (CUP) method for analyzing the arm's length nature of payments to its AEs. He further held that fees for technical know-how, fe…

Zuari Cement Limited, Kadapa vs. ACIT, Circle-1, Kadapa

Accordingly, this issue is allowed for statistical purposes

ITA 616/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Jun 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…ly, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co-ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL-426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a conclusion that any transaction that has bearing on profits can be analysed separately. Thereafter, he analysed various international transactions, mostly under the Comparable Uncontrolled Price (CUP) method for analyzing the arm's length nature of payments to its AEs. He further held that fees for technical know-how, fe…

Zuari Cement Limited, Kadapa vs. Asst. Commissioner of Income Tax, Circle-1(1), Kadapa

Appeal is allowed in above terms

ITA 181/HYD/2018[2009-10]Status: DisposedITAT Hyderabad24 Sept 2021AY 2009-10

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2009-10

For Appellant: Sri Deepak Chopra - ARFor Respondent: Smt. Anjala Sahu - DR
Section 143(3)

…, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co- ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL-426- ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come 6 to a conclusion that any transaction that has bearing on profits can be analysed separately. Thereafter, he analysed various international transactions, mostly under the Comparable Uncontrolled Price (CUP) method for analyzing the arm's length nature of payments to its AEs. He further held that fees for technical know-how,…

Asst CIT 32(2), Mumbai vs. M/S Kapu Gems, Mumbai

In the result, appeal by the Revenue stand allowed for statistical purpose

ITA 3104/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Feb 2021AY 2013-14
Section 271GSection 92CSection 92C(1)Section 92D

…ns with AE and non-AE. And non availability of data in this regard can make the whole exercise of benchmarking the transactions futile. 7. Thereafter the Assessing Officer discussed certain case laws in this connection. That in the case of UCB India vs. ACIT 317 ITR 292 (AT)/121 no 13l(Mum). It has been held that when AE sale is only small part of total segment, entity level benchmarking is not acceptable. Hon'ble ITAT has relied on the ratio of Azetec Software & Technology Services Ltd. [2007] 107 ITD 141(Bang)(SB) and OECD TP guidelines and has held that the international transaction have to be evaluated, on s…

M/S Tyco Electronics Systems India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal being IT(TP)A No

ITA 1251/BANG/2011[2007-08]Status: DisposedITAT Bangalore19 Feb 2020AY 2007-08

Bench: Shri N.V.Vasudevan & Shri A.K.Garodia

For Appellant: Shri Sumeet Khurana, CAFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 143(3)

…and stated that each transaction has to be examined having regard to the arm's length principle by applying the most appropriate method. The TPO relied on the decision of Hon'ble IT(TP)A No.1350 & 1251(B)/201 13 Mumbai ITAT in the case of UCB India Pvt Ltd (317 ITR 292 (AT) wherein a similar issue was discussed. Relying on the above, the TPO held that only similar transactions, i.e, all the transactions of the enterprise are of the same type, same class and of similar variety, in such a situation, the operating margins of the enterprise would be the TNMM of a class of transactions. Based on the above, the TPO c…

The Dy. CIT, Visakhapatnam vs. M/S. Snf (India) Limited, Visakhapatnam

In the result, appeals filed by the Revenue and the Cross objections filed by the assessee are dismissed

ITA 280/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri Ajit Kumar Jain – ARFor Respondent: Smt. Suman Malik – Sr.DR

…ions and proceeded to benchmark and same using CUP method as the transaction is in the nature of intangible which in the opinion of the TPO has to be analysed separately. The TPO referred the decision of ITAT, Mumbai Bench in the case of UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mumbai)] and held that each class of transaction has to be C.O.Nos.63&64/VIZ/2017 (M/s. SNF (India) Pvt. Ltd.) analysed separately. Therefore, viewed that CUP is an appropriate method to analyse ALP of royalty paid to SPCM SA, France, vide agreement entered on 29/12/2004. The TPO further viewed that the payment made to AEs under prescribed…

The Dy. CIT, Visakhapatnam vs. M/S. Snf (India) Limited, Visakhapatnam

In the result, appeals filed by the Revenue and the Cross objections filed by the assessee are dismissed

ITA 279/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2007-2008

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri Ajit Kumar Jain – ARFor Respondent: Smt. Suman Malik – Sr.DR

…ions and proceeded to benchmark and same using CUP method as the transaction is in the nature of intangible which in the opinion of the TPO has to be analysed separately. The TPO referred the decision of ITAT, Mumbai Bench in the case of UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mumbai)] and held that each class of transaction has to be C.O.Nos.63&64/VIZ/2017 (M/s. SNF (India) Pvt. Ltd.) analysed separately. Therefore, viewed that CUP is an appropriate method to analyse ALP of royalty paid to SPCM SA, France, vide agreement entered on 29/12/2004. The TPO further viewed that the payment made to AEs under prescribed…

Dmg Mori Seiki India Machines and Services Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, appeal by the assessee is treated as allowed for statistical purposes

ITA 1617/BANG/2012[2008-09]Status: DisposedITAT Bangalore02 May 2018AY 2008-09

Bench: Shri N.V Vasudevan & Shri. Jason P Boazit(Tp)A 1617/Bang/2012 (Asst. Year – 2008-09)

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Smt. Padma Meenakshi, JCIT
Section 143(3)Section 234ASection 234BSection 234DSection 250Section 27lSection 92CSection 92C(2)Section 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘B’ BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI. JASON P BOAZ, ACCOUNTANT MEMBER IT(TP)A 1617/Bang/2012 (Asst. Year – 2008-09) DMG Mori Seiki India Machines And Services Pvt. Ltd ( Erstwhile DMG Deckel Maho Gildemeister (India) Pvt. Ltd.,), No.3/1, 3rd Main Road, KIADB, Peenya 1st Stage, Bangalore –560058, PAN: AABCD0003E. ….Appellant Vs. Deputy Commissioner Of Income Tax, Circle 11(1), Bangalore. …..Respondent Appellant by : Shri. Vikram Vijayaraghavan, Advocate Respondent by : Smt. Padma Meenakshi, JCIT Date of Hearing : 26-04-2018 Date o…

DCIT (Ltu), New Delhi vs. M/S. Exl Service.Com (India) Pvt. Ltd., New Delhi

In the result, the appeal by the assessee as well as ofthe department are partly allowed for statistical purposes

ITA 615/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jan 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner Of Income 414, 4Th Floor, Dlf Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, Dda New Delhi District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Ita No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4Th Floor, Dlf Jasola, Tower- Tax, Circle-1 (Ltu), New Delhi-110017 B, Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaace5174C Assessee By : Sh. Ajay Vohra, Adv. Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Piyush Jain, Cit Dr Date Of Hearing : 07.10.2017 Date Of Pronouncement : 03.01.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ajay Vohra, AdvFor Respondent: Sh. Piyush Jain, CIT DR
Section 143(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner of Income 414, 4th Floor, DLF Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, DDA New Delhi District Centre, Jasola, New Delhi-110044 (APPELLANT) (RESPONDENT) ITA No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4th Floor, DLF Jasola, Tower- Tax, Circle-1 (LTU), New Delhi-110017 B, Plot No. 10 & 11, DDA District Cent…

Exl Service.Com (India) Pvt. Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal by the assessee as well as ofthe department are partly allowed for statistical purposes

ITA 302/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jan 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner Of Income 414, 4Th Floor, Dlf Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, Dda New Delhi District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Ita No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4Th Floor, Dlf Jasola, Tower- Tax, Circle-1 (Ltu), New Delhi-110017 B, Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaace5174C Assessee By : Sh. Ajay Vohra, Adv. Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Piyush Jain, Cit Dr Date Of Hearing : 07.10.2017 Date Of Pronouncement : 03.01.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ajay Vohra, AdvFor Respondent: Sh. Piyush Jain, CIT DR
Section 143(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner of Income 414, 4th Floor, DLF Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, DDA New Delhi District Centre, Jasola, New Delhi-110044 (APPELLANT) (RESPONDENT) ITA No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4th Floor, DLF Jasola, Tower- Tax, Circle-1 (LTU), New Delhi-110017 B, Plot No. 10 & 11, DDA District Cent…