“APA rollback”

Transfer PricingSection 92CCSection 92CC3 judgments

Judgments citing APA rollback

Red Bull India P.Ltd, Mumbai vs. Asst CIT 8(1)(1), Mumbai

ITA 1315/MUM/2015[2010-11]Status: DisposedITAT Mumbai27 Jun 2023AY 2010-11

Bench: Shri Kuldip Singh & Ms. Padmavathy Sit(Tp)A No.1315/M/2015 Assessment Years: 2010-11 It(Tp)A No.1355/M/2016 Assessment Years: 2011-12 & It(Tp)A No.2301/M/2017 Assessment Years: 2012-13 M/S. Red Bull India Pvt. Asst. Commissioner Of Ltd., Income Tax, 215, 1St Floor, B Wing, Circular 8(1)(1), Room No.624, 6Th Floor, Atrium, Kanakia Spaces, Vs. Chakala, Aayakar Bhavan, Andheri-Kurla Road, M.K. Road, Andheri (E), Churchgate, Mumbai – 400 059 Mumbai - 400020 Pan: Aadcr5842H (Appellant) (Respondent)

For Appellant: Withdrawal letter dated 03.05.2023For Respondent: Shri Samuel Pitta, Sr. A.R

goods from AE to AY 2018-19 ('APA period') including incurring of Advertisement Marketing and Promotion ('AMP') expenses relating to the distribution segment APA Rollback AY 2010-11 through AY 2013-14 ("APA Rollback period") 2. So in view of the request made by the appellant-assessee aforesaid appeals stood

Red Bull India Private Limited, Mumbai vs. Additional/Joint/Deputy/Assistant Commissioner of Income Tax-NFAC, Delhi

In the result, the appeal is dismissed

ITA 2373/MUM/2022[2018-19]Status: DisposedITAT Mumbai21 Jun 2023AY 2018-19

Bench: Kuldip Singh () & Ms. Padmavathy S. ()

Section 143(3)Section 144C(13)

including incurring of Advertisement from AY 2014-15 to AY 2013-14 (‘ Marketing and Promotion (‘AMP’) APA period’) expenses relating to the distribution APA Rollback AY 2010-11 through AY 2013-14 (“ segment APA Rollback peiod”) The Appellant humbly submits that the appeal for the captioned matter is pending before

Concentrix Technologies (India) Pvt Ltd, Bengaluru vs. Income Tax Officer, Ward-2(1)(2), Bengaluru

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2906/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Jul 2022AY 2013-14

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Smt. Manasa, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)

Section 143(3)

like to submit that the subject AY i.e. AY 2013- 14, which is under dispute before the Hon'ble Tribunal, is covered under the APA rollback provision. Therefore, in view of Rule 1ORA(4), to give effect to the APA, the Appellant would like to withdraw the appeal filed