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“intra group services”

Transfer PricingSection 92BSection 92B165 judgments

The decision most relied on for intra group services is CIT v. EKL Appliances Ltd. (345 ITR 241), cited in 422 judgments on BharatTax.

Leading authorities on intra group services

CIT v. EKL Appliances Ltd.
345 ITR 241 · 2012 · High Court
422
citing judgments

Transfer pricing adjustments for outstanding receivables are permissible only if the Tax Officer establishes, through analysis over a period, a pattern indicating an international transaction intended to benefit an associated enterprise. The Tax Officer cannot question purely business decisions like royalty payments or exceed jurisdiction by applying cost-benefit analysis to determine the arm's length price of services.

CIT v. Cushman & Wakefield (India) (P.) Ltd.
367 ITR 730 · 2014 · High Court
120
citing judgments

This case determines the Arm's Length Price (ALP) for intra-group services and reimbursements, clarifying when charges constitute services warranting a mark-up versus mere pass-through costs. It provides guidance on the circumstances under which an ALP adjustment, including an ALP of 'nil', is appropriate for such transactions.

CIT v. Lever India Exports Ltd.
78 Taxmann.com 88 · 2017 · High Court
111
citing judgments

A Transfer Pricing Officer (TPO) must adhere to prescribed methods under Section 92C for determining Arm's Length Price (ALP); an ALP determination at Nil or an adjustment using the 'Other Method' is unsustainable without proper comparability analysis. The TPO's jurisdiction is confined to ALP determination, respecting the commercial expediency of the assessee's business strategy, such as shared advertisement expenditure.

Commissioner of Income Tax v. Merck Ltd.
389 ITR 70 · 2016 · High Court
48
citing judgments

Ad-hoc transfer pricing adjustments are not justified if the Transfer Pricing Officer fails to apply one of the prescribed methods under Section 92C. The arm's length nature of international transactions, including intra-group services and management fees, should be determined through a detailed FAR analysis and benchmarking study.

Dresser-Rand India (P.) Ltd. v. Addl. CIT
13 Taxmann.com 82 · 2011 · High Court
43
citing judgments

An Assessing Officer cannot disregard an assessee's decision to avail services from associated enterprises, even if the assessee has internal expertise, as the determination of necessity is the assessee's prerogative. The Transfer Pricing Officer's role is to determine the arm's length price, not the need for the service itself.

Magneti Marelli Powertrain India Pvt. Ltd. v. DCIT
389 ITR 469 · 2016 · High Court
35
citing judgments

The Assessing Officer (AO) or Transfer Pricing Officer (TPO) cannot dispute the application of the TNMM method if they have already accepted it as the most appropriate method for certain international transactions, especially when other transactions are intrinsically linked.

CIT v. Star Paper Mills Ltd.
172 Taxmann.com 391 · 2025 · High Court
21
citing judgments

The transfer price for intra-group services, specifically the sale of power from a captive power plant to a manufacturing unit, can be benchmarked based on the price at which the manufacturing unit procures power from the State Electricity Board, especially when it reflects a reasonable and arm's length price.

Gemplus India (P) Ltd. v. ACIT
3 Taxmann.com 755 · 2010 · ITAT
20
citing judgments

The Assessing Officer (AO) may determine the Arm's Length Price (ALP) to be 'Nil' for intra-group services if the services were not actually rendered or if the payment is not commensurate with the benefits derived. This position aligns with the Gemplus India case where management fees were challenged.

Judgments citing intra group services

Avery Dennison (India) Private Limited, New Delhi vs. ACIT, Circle-3(2), New Delhi

In the result, Appeal of the assessee is allowed

ITA 831/DEL/2021[2016-17]Status: DisposedITAT Delhi10 Apr 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kuamr U.S

Section 92C

have erred in making an adjustment of INR 70,30,77,902 on account of international transaction of receipt of intra-group services from Associated Enterprises ("AEs") alleging that it does not satisfy the arm's length principle and the Appellant has not been able to demonstrate the need, benefit ... rendition of such services; and in doing so have grossly erred in: 4.1. Not appreciating that the intra-group services received by the Appellant were intrinsically linked to the business operations/ segments of the Appellant, i.e. Self- Adhesive Materials ("SAM") and Retail Information & Branding Solutions ("RBIS"); 4.2. Not appreciating

Bmw India Financial Services P.Ltd, Gurugram vs. DCIT, Circle-1(1), New Delhi

In the result, the appeals of the assessee are allowed

ITA 562/DEL/2022[2018-19]Status: DisposedITAT Delhi03 Feb 2023AY 2018-19

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 478/Del/2022 : Asstt. Year : 2017-18 Ita No. 562/Del/2022 : Asstt. Year : 2018-19 Bmw India Financial Services Pvt. Ltd., Vs Dcit, 1St Floor, Building No. 11, The Oberoi Circle-10(1), Corporate Tower, Dlf Cyber City, Delhi Phase-2, Gurgaon, Haryana-122002 (Appellant) (Respondent) Pan No. Aadcb8986G Assessee By : Sh. Ajit Jain, Ca Revenue By : Sh. Rajesh Kumar, Cit Dr Date Of Hearing: 01.02.2023 Date Of Pronouncement: 03.02.2023

For Appellant: Sh. Ajit Jain, CAFor Respondent: Sh. Rajesh Kumar, CIT DR
Section 143(1)(a)Section 143(3)Section 40aSection 43Section 92C

facts and circumstances of the case, the Revenue has grossly erred in disallowing mark-up charged by the associated enterprise (“AE”) in providing intra group services to the Appellant without providing any cogent reason thereof. In doing so, the Revenue has erred in: 2.1 Concluding that 88% of the cost ... facts and circumstances of the case, the Revenue has grossly erred in disallowing mark-up charged by the associated enterprise (“AE”) in providing intra group services to the Appellant without providing any cogent reason thereof. In doing so, the Revenue has erred in: 2.1 Concluding that 88% of the cost

Bmw India Financial Services Private Limited, Gurgaon vs. DCIT, Circle-10(1), Delhi

In the result, the appeals of the assessee are allowed

ITA 478/DEL/2022[2017-18]Status: DisposedITAT Delhi03 Feb 2023AY 2017-18

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 478/Del/2022 : Asstt. Year : 2017-18 Ita No. 562/Del/2022 : Asstt. Year : 2018-19 Bmw India Financial Services Pvt. Ltd., Vs Dcit, 1St Floor, Building No. 11, The Oberoi Circle-10(1), Corporate Tower, Dlf Cyber City, Delhi Phase-2, Gurgaon, Haryana-122002 (Appellant) (Respondent) Pan No. Aadcb8986G Assessee By : Sh. Ajit Jain, Ca Revenue By : Sh. Rajesh Kumar, Cit Dr Date Of Hearing: 01.02.2023 Date Of Pronouncement: 03.02.2023

For Appellant: Sh. Ajit Jain, CAFor Respondent: Sh. Rajesh Kumar, CIT DR
Section 143(1)(a)Section 143(3)Section 40aSection 43Section 92C

facts and circumstances of the case, the Revenue has grossly erred in disallowing mark-up charged by the associated enterprise (“AE”) in providing intra group services to the Appellant without providing any cogent reason thereof. In doing so, the Revenue has erred in: 2.1 Concluding that 88% of the cost ... facts and circumstances of the case, the Revenue has grossly erred in disallowing mark-up charged by the associated enterprise (“AE”) in providing intra group services to the Appellant without providing any cogent reason thereof. In doing so, the Revenue has erred in: 2.1 Concluding that 88% of the cost

Ceva Logistics India P.Ltd, Gurgaon vs. DCIT, Circle-1(1), Gurgaon

In the result, appeal of the assessee is partly allowed

ITA 8124/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Jan 2023AY 2014-15

Bench: Sh. G.S. Pannu & Sh. Saktijit Dey

Section 143

submitted that now it is fairly well settled f r ' that the TPO cannot apply the benefit test while determining the ALP of intra group services. In this context, he relied upon the decision of the Tribunal in case of Avery Dennison India P. Ltd. Vs. ACIT

Lintas India Private Limited, Mumbai vs. NFAC, Delhi

The appeal is allowed with the same directions

ITA 595/MUM/2022[2017-18]Status: DisposedITAT Mumbai09 Dec 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm Acit Cir 3(2)(1) Lintas India Private Limited It Office, R.No. 608, 6 Th 15Th Floor, Express Towers, Floor, Aayakar Bhavan, Nariman Point, Vs. M.K. Road, Mumbai-400021 Mumbai-400020 (Appellant) (Respondent) Pan No. Aaacl0124F Lintas India Private Addl/Joint/Deputy/Acit/Income- Limited 15Th Floor, Express Tax Officer, National Faceless Vs. Towers, Nariman Point, Appeal Centre, Delhi Mumbai-400 021 (Appellant) (Respondent) Pan No. Aaacl0124F Assessee By : Shri Ajit Jain & Siddhesh Chaugule Revenue By : Dr. Yogesh Kamat, Cit Dr Date Of Hearing: 13.09.2022 Date Of Pronouncement: 09/12/2022

For Appellant: Shri Ajit Jain and SiddheshFor Respondent: Dr. Yogesh Kamat, CIT DR
Section 143(3)Section 144CSection 144C(10)Section 144C(5)Section 92C

under Section 144C (5) of the Act on 11thSeptember 2018. The ground no.1 with respect to the adjustment on account of payment of intra group services, the learned Dispute Resolution Panel followed its own direction in assessee‟s case for A.Y. 2012-13 and 2013-14 and upheld the adjustment ... appeal in this appeal is with respect to the transfer pricing adjustment covered by ground no.4 to ground no.10 with respect to Intra group services where the learned Transfer Pricing Officer has determined the Arm‟s Length Price of the international transaction at ₹ nil holding that assessee has failed

Lintas India P.Ltd, Mumbai vs. Asst CIT Cir 3(2)(1), Mumbai

The appeal is allowed with the same directions

ITA 398/MUM/2019[2014-15]Status: DisposedITAT Mumbai09 Dec 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm Acit Cir 3(2)(1) Lintas India Private Limited It Office, R.No. 608, 6 Th 15Th Floor, Express Towers, Floor, Aayakar Bhavan, Nariman Point, Vs. M.K. Road, Mumbai-400021 Mumbai-400020 (Appellant) (Respondent) Pan No. Aaacl0124F Lintas India Private Addl/Joint/Deputy/Acit/Income- Limited 15Th Floor, Express Tax Officer, National Faceless Vs. Towers, Nariman Point, Appeal Centre, Delhi Mumbai-400 021 (Appellant) (Respondent) Pan No. Aaacl0124F Assessee By : Shri Ajit Jain & Siddhesh Chaugule Revenue By : Dr. Yogesh Kamat, Cit Dr Date Of Hearing: 13.09.2022 Date Of Pronouncement: 09/12/2022

For Appellant: Shri Ajit Jain and SiddheshFor Respondent: Dr. Yogesh Kamat, CIT DR
Section 143(3)Section 144CSection 144C(10)Section 144C(5)Section 92C

under Section 144C (5) of the Act on 11thSeptember 2018. The ground no.1 with respect to the adjustment on account of payment of intra group services, the learned Dispute Resolution Panel followed its own direction in assessee‟s case for A.Y. 2012-13 and 2013-14 and upheld the adjustment ... appeal in this appeal is with respect to the transfer pricing adjustment covered by ground no.4 to ground no.10 with respect to Intra group services where the learned Transfer Pricing Officer has determined the Arm‟s Length Price of the international transaction at ₹ nil holding that assessee has failed

M/S Toyota Kirloskar Motors (P) Ltd, Bangalore vs. The Assistant Commissioner of Income Tax Ltu Circle-1, Bangalore

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

ITA 150/BANG/2017[2012-13]Status: DisposedITAT Bangalore02 Dec 2022AY 2012-13

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Sri Sunil Kumar Singh, D.R
Section 40A(2)

specific queries with respect to manufacturing, marketing and trading intangibles also calling for details on payment of technical assistance fees, royalty and other intra group services. The tax payer filed its reply dated 28/09/2015 and other notices were also issued to the assessee. 3.1 The profile of the assessee company

DCIT (It) 1(1)(1), Mumbai vs. Ac Nielsen Corporation, Mumbai

In the result, all the appeals of the Revenue bearing ITA Nos

ITA 162/MUM/2022[2009-10]Status: DisposedITAT Mumbai27 Oct 2022AY 2009-10

Bench: Shri Pramod Kumar, Vice- & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 254

sales and marketing and other matters for successfully conducting a business. As per the GSA, ACNielsen bills the Service Receiving Affiliates for the intra group services rendered at mark up. The total cost in this regard would be direct and indirect costs and expenses incurred in rendering the relevant services

DCIT (It)- 1(1)(1), Mumbai vs. Ac Nielsen Corporation, Mumbai

In the result, all the appeals of the Revenue bearing ITA Nos

ITA 161/MUM/2022[2008-09]Status: DisposedITAT Mumbai27 Oct 2022AY 2008-09

Bench: Shri Pramod Kumar, Vice- & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 254

sales and marketing and other matters for successfully conducting a business. As per the GSA, ACNielsen bills the Service Receiving Affiliates for the intra group services rendered at mark up. The total cost in this regard would be direct and indirect costs and expenses incurred in rendering the relevant services

DCIT 9It) 1(1)(1), Mumbai vs. Ac Nielsen Corporationcorporation, Mumbai

In the result, all the appeals of the Revenue bearing ITA Nos

ITA 160/MUM/2022[2007-08]Status: DisposedITAT Mumbai27 Oct 2022AY 2007-08

Bench: Shri Pramod Kumar, Vice- & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 254

sales and marketing and other matters for successfully conducting a business. As per the GSA, ACNielsen bills the Service Receiving Affiliates for the intra group services rendered at mark up. The total cost in this regard would be direct and indirect costs and expenses incurred in rendering the relevant services

Ingredion India P.Ltd, Navi Mumbai vs. ITO 15(2)(1), Mumbai

In the result appeal filed by the assessee is partly allowed for statistical purposes

ITA 2156/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm The Income Tax Officer Ingredion India Pvt. Ltd 15(20)(1) 1605 Rupa Solitaire, Millennium Business Park, 2Nd Floor, Aaykar Bhavan, Vs. Thane, Belapur Rd, Mahape, M.K.Road, Navi Mumbai- 400 710 Mumbai- 400 020 (Appellant) (Respondent) Pan No. Aaecc1920C Assessee By : Shri. Ketan Ved. Revenue By : Ms. Samruddhi D Hande, Sr Ar Date Of Hearing: 27.07.2022. Date Of Pronouncement: 20.10.2022. O R D E R

For Appellant: Shri. Ketan VedFor Respondent: Ms. Samruddhi D Hande, SR AR
Section 143(3)Section 144CSection 271Section 92CSection 92C(1)Section 92d

agreement. The assessee has benchmarked services under transactional net margin method. We find that both these services are in the nature of intra group services. To prove that an independent third party would have paid for the services, assessee need to establish and demonstrate by reasonable level of evidence ... properly, we set aside them back to file of the learned TPO with direction to the assessee to demonstrate the requisite test for intra group services and as well as the need and benefit of the use of trademark and patent involved in payment of royalty. The learned

Asst CIT Cir 2(2)(1), Mumbai vs. Mahindra & Mahindra Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1739/MUM/2015[2010-11]Status: DisposedITAT Mumbai04 Oct 2022AY 2010-11

Bench: Shri M. Balaganesh () & Smt. Kavitha Rajagopal () Mahindra & Mahindra Limited Vs Asst.Commissioner Of Income-Tax, Corporation Taxation, P.K. Kurne Circle-2(2)(1), Mumbai Chowk, Worli, Mumbai-400 018 Aayakar Bhavan, M.K. Road Pan : Aaacm3025E Mumbai-400 020 Appellant Respondent Asst.Commissioner Of Income-Tax, Vs 020Mahindra & Mahindra Limited Circle-2(2)(1), Mumbai Corporation Taxation, P.K. Kurne Aayakar Bhavan, M.K. Road Chowk, Worli, Mumbai-400 018 Mumbai-400 Pan : Aaacm3025E Appellant Respondent

Section 143(3)Section 144CSection 14ASection 35Section 40Section 80I

crores was also not furnished. From the documents made available to the TPO, it was not clear whether papers related to Intra Group Services or technical services. Not being satisfied with documentation, the TPO proceeded to consider 20% (typographical error and should read as 25%) of the fees paid

Mahindra & Mahindra Limited, Mumbai vs. ACIT, Cir -2(2)(1), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1676/MUM/2015[2010-11]Status: DisposedITAT Mumbai04 Oct 2022AY 2010-11

Bench: Shri M. Balaganesh () & Smt. Kavitha Rajagopal () Mahindra & Mahindra Limited Vs Asst.Commissioner Of Income-Tax, Corporation Taxation, P.K. Kurne Circle-2(2)(1), Mumbai Chowk, Worli, Mumbai-400 018 Aayakar Bhavan, M.K. Road Pan : Aaacm3025E Mumbai-400 020 Appellant Respondent Asst.Commissioner Of Income-Tax, Vs 020Mahindra & Mahindra Limited Circle-2(2)(1), Mumbai Corporation Taxation, P.K. Kurne Aayakar Bhavan, M.K. Road Chowk, Worli, Mumbai-400 018 Mumbai-400 Pan : Aaacm3025E Appellant Respondent

Section 143(3)Section 144CSection 14ASection 35Section 40Section 80I

crores was also not furnished. From the documents made available to the TPO, it was not clear whether papers related to Intra Group Services or technical services. Not being satisfied with documentation, the TPO proceeded to consider 20% (typographical error and should read as 25%) of the fees paid

Proctor & Gamble Home Products Pvt. Ltd, Mumbai vs. Pr. Comm of Income Tax Mumbai -2, Mumbai

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

ITA 1221/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Aug 2022AY 2015-16

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadaleprocter & Gamble Home Vs. Pr. Cit – 2 Products Pvt Ltd., Room No. 344, 3Rd 495 P&G Plaza, Cardinal Floor, Aayakar Gracias Road, Chakala, Bhawan, M.K.Road, Andheri (E), Mumbai -400020. Mumbai- 400099. Pan/Gir No. : Aaacp4072C Appellant .. Respondent Appellant By : Mr. Yogesh Thar & Mr. Jishaan Jain.Ar Respondent By : Mr. Ganesh Bare.Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 29.08.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Revision Order Of The Pr.Commissioner Of Income Tax(Pr.Cit) -2, Mumbai Passed U/S 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Mr. Yogesh Thar &For Respondent: Mr. Ganesh Bare.DR
Section 143(1)Section 143(2)Section 143(3)Section 263Section 37Section 92C

determination of Arms Length Price(ALP). Whereas the TPO made adjustment in AMP reimbursement with markup, import of raw material, payment for intra group services and receipt of support services and passed the Proctor & Gamble Home Products Pvt Ltd., Mumbai. order u/s 92CA(3) of the Act dated 29.10.2018 with

Yokogawa India Limited, Bangalore vs. Assistant Commissioner of Income Tax, Ltu, Bangalore

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

ITA 588/BANG/2020[2008-09]Status: DisposedITAT Bangalore08 Aug 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahu

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 234BSection 40A(2)

sales service fees is with a view to siphoning off profits. 7. The learned CIT(A) has erred in not appreciating that the intra group services were requisitioned and actually rendered by AE. 8. The learned CIT(A) has erred in ignoring the findings of the TPO in the remand ... making following adjustments / disallowances / additions: o Transfer pricing adjustment of Rs 5,97,12,376 under section 92CA of the Act for payments "intra group services" fee; o 43B Disallowance of Rs 32,70,470/-; IT(TP)A No.588/Bang/2020 Page 5 of 12 o Disallowance of Interest relating

Interactive Brokers (India) P. Ltd, Mumbai vs. DCIT 4(1)(1), Mumbai

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

ITA 4860/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Jul 2022AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri O. P. Kant, Am आयकर अपील सं/ I.T.A. (Tp) No.2088/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2012-13) & आयकर अपील सं/ I.T.A. No.4860/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2013-14) Interactive Brokers (India) बिधम/ Dcit-4(1)(1) Pvt Ltd. Aayakar Bhavan, Vs. 502/A, Times Square, Mumbai. Andheri Kurla Road, Andheri (E), Mumbai- 400059. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabci6871R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Jeet Kamdar Revenue By: Shri Pankaj Kumar (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 09/06/2022 घोषणा की तारीख /Date Of Pronouncement: 28/07/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Appeals Are Preferred By The Assessee Against The Order Of The Assessing Officer Dated 30.01.2017 First For A.Y.2012-13 & Assessment Order Dated 23.05.2017 For A.Y.2013-14 U/S 143(3) R.W. Section 144C(3) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. We First Take Up The Appeal For Ay 2012-13. The Grounds Of Appeal Preferred By The Assessee Read As Under: - “Ground No.1 Disallowance Of Cost Of Administrative Support Services For Internal Audit Support, Clearing & Treasury Support Function 1.1 On The Facts & In The Circumstances Of The Case & In Law, The Learned Dispute Resolution Panel (‘(Drp')/ Income Tax Officer — Dcit, Range 4(1)(1) (‘Ao’) / Learned Transfer Pricing Officer (‘Tpo’) Erred In Re-Computing The Alp Of The International Transaction Of Payment Of Administrative Support Service Fee For Internal Audit Support, Clearing & Treasury Support Function By The Appellant To Its 2

For Appellant: Shri Jeet KamdarFor Respondent: Shri Pankaj Kumar (Sr. AR)
Section 143(3)Section 144C(3)Section 92C

assessee that the administrative support charges paid was commensurate with the benefits, which accrued to the assessee. The assessee benchmarked these intra-group services by applying the Transactional Net Margin Method (‘TNMM’) taking the assessee as 5 ITA. (TP) No.2088/Mum/2017 A.Y. 2012-13 & 2013-14 Interactive Brokers (India ... called upon the assessee to furnish copies of the agreements between the assessee and its AEs for providing intra group services, break up of services received, proof of receipt of required services, tangible benefits arising to the tax payer as a result of intra group services and cost benefit analysis

Interactive Brokers (India) P. Ltd, Mumbai vs. DCIT 4(1)(1), Mumbai

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

ITA 2088/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Jul 2022AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri O. P. Kant, Am आयकर अपील सं/ I.T.A. (Tp) No.2088/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2012-13) & आयकर अपील सं/ I.T.A. No.4860/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2013-14) Interactive Brokers (India) बिधम/ Dcit-4(1)(1) Pvt Ltd. Aayakar Bhavan, Vs. 502/A, Times Square, Mumbai. Andheri Kurla Road, Andheri (E), Mumbai- 400059. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabci6871R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Jeet Kamdar Revenue By: Shri Pankaj Kumar (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 09/06/2022 घोषणा की तारीख /Date Of Pronouncement: 28/07/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Appeals Are Preferred By The Assessee Against The Order Of The Assessing Officer Dated 30.01.2017 First For A.Y.2012-13 & Assessment Order Dated 23.05.2017 For A.Y.2013-14 U/S 143(3) R.W. Section 144C(3) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. We First Take Up The Appeal For Ay 2012-13. The Grounds Of Appeal Preferred By The Assessee Read As Under: - “Ground No.1 Disallowance Of Cost Of Administrative Support Services For Internal Audit Support, Clearing & Treasury Support Function 1.1 On The Facts & In The Circumstances Of The Case & In Law, The Learned Dispute Resolution Panel (‘(Drp')/ Income Tax Officer — Dcit, Range 4(1)(1) (‘Ao’) / Learned Transfer Pricing Officer (‘Tpo’) Erred In Re-Computing The Alp Of The International Transaction Of Payment Of Administrative Support Service Fee For Internal Audit Support, Clearing & Treasury Support Function By The Appellant To Its 2

For Appellant: Shri Jeet KamdarFor Respondent: Shri Pankaj Kumar (Sr. AR)
Section 143(3)Section 144C(3)Section 92C

assessee that the administrative support charges paid was commensurate with the benefits, which accrued to the assessee. The assessee benchmarked these intra-group services by applying the Transactional Net Margin Method (‘TNMM’) taking the assessee as 5 ITA. (TP) No.2088/Mum/2017 A.Y. 2012-13 & 2013-14 Interactive Brokers (India ... called upon the assessee to furnish copies of the agreements between the assessee and its AEs for providing intra group services, break up of services received, proof of receipt of required services, tangible benefits arising to the tax payer as a result of intra group services and cost benefit analysis

M/S Ingersoll-Rand Technologies and Services Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

ITA 728/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Jul 2022AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S

For Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)

Nos.728/Bang/2017 Page 4 of 17 6. Ground Nos.1 and 2 are general in nature requiring no specific adjudication. Cost contribution charges for intra group services (Ground No.3) 7. The cost contribution charges paid for intra group services rendered by the AE was aggregated with all other international transactions and assessee

United Breweries Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bengaluru

ITA 2569/BANG/2017[2013-14]Status: DisposedITAT Bangalore01 Jun 2022AY 2013-14

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92Section 92B(1)

Royalty towards technology and trademark. IT(TP)A No.2569/Bang/2017 Page 4 of 84 3. The services rendered by HIBV, are akin to providing intra group services provided by one group entity to the other group entities across the world. On the international level, intragroup services are quite challenging ... intragroup transactions: a) The application of the arm's length principle would be to see whether the charges paid by the taxpayer for intra group services reflect the same charges for the services that would have been, or would reasonably be expected to be, levied between independent parties dealing

Levi Staruss (India) Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by assessee stands partly allowed as indicated hereinabove

ITA 695/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 695/Bang/2016 Assessment Year : 2011-12 M/S. Levi Strauss (India) Pvt. Ltd., The Deputy Sjr Cyber, 7Th Floor, Commissioner Of No. 22, Laskar Hosur Road, Income Tax, Adugodi, Circle 4 (1)(1), Bangalore – 560 030. Vs. Bangalore. Pan: Aaacl3092Q Appellant Respondent Assessee By : Shri Nageswar Rao, Advocate : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 31-03-2022 Date Of Pronouncement : 30-05-2022 Order Per Beena Pillaipresent Appeal Is Filed By The Assessee Against The Final Assessment Order Dated 28.01.2016 U/S. 143(3) R.W.S. 144C Of The Act By The Ld.Dcit, Circle – 4 (1)(1), Bangalore For Assessment Year 2011-12 On Following Grounds Of Appeal. “Based On The Facts & Circumstances Of The Case & In Law, Levi Strauss (India) Private Limited (Hereinafter Referred To As "Appellant") Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Learned Assessing Officer (Hereinafter Referred To As The "Learned Ao") Under Section 143(3) Read With Section 144C Of The Income-Tax Act, 1961("The Act") On The Following Grounds:

For Appellant: Shri Nageswar Rao, Advocate
Section 143(3)Section 144C

Assessee; 9. The learned TPO and the learned AO have erred, in law and in facts, by not accepting the fact that intra group services have actually been rendered by the AEs as well as received by the Assessee during the FY 2010-11, and the intra group services have ... import of goods for resale. 4.1 Ground nos. 9 to 11 are connected to Grounds 4,6,7,8 as they involve intra group services which were benchmarked separately by the assessee and the Ld.TPO rejected it by adopting a wholesome approach at entity level. 4.2 At the outset