THE ACIT, CIRCLE-4(1)(1), AHMEDABAD vs. M/S. SHELL ENERGY INDIA PVT. LTD. (FORMERLY KNOWN AS M/S. HAZIRA LNG. PVT. LTD.), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes and that of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2012-13 Shell Energy India Pvt. Ltd. The Dcit, Cir.2(1)(1) Office No.2008, Westgage Vs Ahmedabad. Block-D, Makarba, Sg Highway Ahmedabad 380051. Pan : Aaach 9143 C Assessment Year : 2012-13 The Dcit, Cir.2(1)(1) Shell Energy India Pvt. Ltd. Ahmedabad. Vs (Formerly Known As M/S.Hqzira Lng P.Ltd.) Ahmedabad. Pan : Aaach 9143 C (Applicant) (Responent) Assessee By : Shri S.N. Soparkar, Sr.Advocate, Shri Vishal Kalra & Ss Tomar, Ars. Revenue By : Shri (Dr.) Darsi Suman Ratnam, Cit-Dr Shri Ashok Kumar Suthar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 04/09/2024 घोषणा क" तारीख /Date Of Pronouncement: 17/10/2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Guptathese Are Cross-Appeals By The Assessee & The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-13, Ahmedabad Dated 23.09.2022 Passed Under Section 250 Of The Income Tax Act, 1961 (“The Act” For Short) For The Assessment Year 2012-13. Ita No.435 & 558/Ahd/2022

TDS credit as per law. 20. The appeal of the assessee is allowed for statistical purposes in above terms ITANo.558/Ahd/2022 (Department’s appeal) 21. The ground raised are as under: ITA No.435 and 558/Ahd/2022 22. This ground relates to the TP addition made by the AO/TPO amounting to Rs.25,22,59,720/- on account of purchase of LNG from

INEOS STYROLUTION INDIA LTD.,VADODARA vs. THE ADDIT.CIT , DELHI

In the result, appeal of the assessee is allowed

TP adjustment to the total income of the Appellant. 6. That the learned AO / TPO / DRP has erred in law and on facts in making an adjustment for the part services provided by Group CEO, CFO, Global Financial Controller and Risk Management by concluding that the intra-group services i.e. GHO Services and RHO Services availed by the Appellant

ZYDUS LIFESCIENCES LTD.,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-2(1), AHMEDABAD

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

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

TDS and TCS of Rs 9,02,68,127/- in the tax computation even though duly granted under an intimation processed u/s 143(1) by the CPC. 12. That the learned Assessing Officer erred in law and on facts in not allowing credit for relief claimed u/s 90 of Rs. 37,46,819/-. 13. That the learned Assessing Officer erred

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

TP assessment. In view of same, during assessment proceedings vide submission dated 16 March 2015, the said agreement was submitted before the Assessing Officer (“AO”). The AO was further requested that the Appellant be given an opportunity to represent its case before the Learned TPO for reconsideration in the light of the said agreement and the Appellant would strive

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

TP assessment. In view of same, during assessment proceedings vide submission dated 16 March 2015, the said agreement was submitted before the Assessing Officer (“AO”). The AO was further requested that the Appellant be given an opportunity to represent its case before the Learned TPO for reconsideration in the light of the said agreement and the Appellant would strive

SHAMA AJAY PATEL,AHMEDABAD vs. THE CIT(IT & TP), AHMEDABAD

The appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2017-18 Shama Ajay Patel, Vs. 2, Chandroday Society, The Cit(It & Tp), Opp. Golden Triangle, Sp Ahmedabad Stadium Road, Navjivan Post, Ahmedabad-380014 Pan : Alxpp 5273 E अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Sunil Talati, Ar Revenue By : Dr. Darsi Suman Ratnam, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 01.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 26.04.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income-Tax (It & Tp), Ahmedabad [Hereinafter Referred To As Ld. "Cit(It & Tp)" For Short] Dated 08.02.2023, In Exercise Of His Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Challenging The Impugned Order Of The Ld. Cit (It & Tp) Reads As Under:- “1. The Ld. Cit Has Erred In Passing Order U/S 263 Without Jurisdiction & Appropriate Powers Available Under The Act. It Is Submitted That The Order Passed U/S. 263 Is Bad In Law As A.O. Has Neither Committed Any Error Nor It Is Prejudicial To The Interest Of Revenue. It Be Held Now.

method set out by Ld. CIT himself is not correct on the facts and law and the same be held now. 3. Without prejudice to the above, the Ld. CIT has erred in passing the order u/s 263 of the Act, both on facts and on law, without appreciating the detailed submission filed before the Ld. A.O. as well

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

methods laid down in the Act and the judicial precedents rendered on this issue. The Ld. TPO is directed to consider the same in accordance with the law, after affording an opportunity of being heard to the assessee.” 32. He, therefore, contended that in the impugned order also identical direction be given to the TPO. The ld.DR fairly agreed

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

methods laid down in the Act and the judicial precedents rendered on this issue. The Ld. TPO is directed to consider the same in accordance with the law, after affording an opportunity of being heard to the assessee.” 32. He, therefore, contended that in the impugned order also identical direction be given to the TPO. The ld.DR fairly agreed

SUN PHARMACEUTICALS INDUSTRIES LTD. ( ERSTWHILE RANBAXY LABORATORIES LIMITED),BARODA vs. THE ACIT,CENT.CIRCLE-1, BARODA

TP documentation, Further, in disregarding the CBDT Notification No. 83/2015 dated 19 October, 2015, allowing the Appellant to use multiple year data while carrying out comparability analysts. 4. Re: Disallowance u/s 14A - Rs 4,60,85,478/: 4.1 The Assessing Officer grossly erred in carrying out disallowance u/s 14 A, disregarding the specific directions of Ld. DRP, to compute

HAGGLUNDS DRIVES (INDIA) PVT. LTD. ( NOW MERGED IN BOSCH REXROTH (INDIA) LTD.),,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(2),, AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS liable, but the AO found that despite being responsible for deducting tax on the total amount, the Assessee failed to do so. The Assessee did not offer any satisfactory explanation for this non-compliance. Accordingly, Ld. Assessing Officer held that given the clear requirements under Sections 194J and 194C of the Act, and the Assessee’s inability to demonstrate

BOSCH REXROTH (INDIA) PVT. LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(3), AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS liable, but the AO found that despite being responsible for deducting tax on the total amount, the Assessee failed to do so. The Assessee did not offer any satisfactory explanation for this non-compliance. Accordingly, Ld. Assessing Officer held that given the clear requirements under Sections 194J and 194C of the Act, and the Assessee’s inability to demonstrate

INEOS STYROLUTION INDIA LIMITED,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, this ground of the assessee’s appeal is dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

TP adjustment to the total income of the Appellant. 10. On the facts and circumstances of the case and in law, the learned AO/TPO/ DRP has erred in making an - adjustment for the part services provided by Group CEO, CFO, Global Financial Controller and Risk Management by concluding that the intra-group services i.e. GHO Services and RHO Services availed

TOSHIBA TECHNICAL SERVICES INTERNATIONAL CORPORATION,MUMBAI vs. THE ADIT.,(INTL.TAXN.)-2, AHMEDABAD

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

Bench: Smt.Annapurna Gupta & Miss Suchitra Raghunath Kambleassessment Year :2015-16 Toshiba Technical Services Vs. Acit, International International Corporation Taxation-2 (India Project Office) Ahmedabad. B-/12 Vijay Wadi Niwas Chs Ltd. Lokmanya Tilak Road Mulund East, Mumbai Pan : Aabct 9577 D

Method ("MAM"). Accordingly, once the Ld TPO/ DRP/ AO has accepted the TNMM as MAM, the consequential outstanding receivable is covered in the arm's length pricing. Therefore, no separate adjustment for notional interest on delayed payment is required to be adjusted. 2.5 Under the facts and circumstances of the case and in law, the Ld TPO/ DRP/ AO erred

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

TP adjustment amounting to INR 37,34,21,990 on account of reimbursement of expenses. 21. So far as this grievance of the assessee is concerned, we must, at the outset, note that the assessee has pressed this ground only to the extent of Rs 21,43,79,368 in respect of reimbursement of expenses to US based

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

TP adjustment amounting to INR 37,34,21,990 on account of reimbursement of expenses. 21. So far as this grievance of the assessee is concerned, we must, at the outset, note that the assessee has pressed this ground only to the extent of Rs 21,43,79,368 in respect of reimbursement of expenses to US based

ALTERA DIGITAL HEALTH (INDIA) LLP (FORMERLY KNOWN AS ALLSCRIPTS (INDIA) LLP),VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, Ground Number 11 of the assessee’s appeal is allowed for statistical purposes

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

TP study report be accepted. 6. On the facts and in the circumstances of the case, and in law, the Ld. AO/Ld. TPO, following the directions of Ld. DRP, has erred in selecting functionally dissimilar companies and excluding functionally similar companies, In doing so, the Ld. AO/ Ld. TPO/ Ld. DRP have erred in disregarding Appellant's submission with respect

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CADILA PHARMACEUTICALS LTD. , AHMEDABAD

In the result, Revenue’s appeal is allowed in part

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

method to ascertain ALP of the international transaction of interest received on loan. Where the transaction was of lending money in foreign currency to its foreign subsidiary, the comparable transaction would be foreign currency tended by unrelated parties. This will be applicable in the situation where the loan is advanced to AE out of its own fund. However

CADILA PHARMACEUTICALS LTD. ,AHMEDABAD vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, Revenue’s appeal is allowed in part

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

method to ascertain ALP of the international transaction of interest received on loan. Where the transaction was of lending money in foreign currency to its foreign subsidiary, the comparable transaction would be foreign currency tended by unrelated parties. This will be applicable in the situation where the loan is advanced to AE out of its own fund. However

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

TP Study/Form 3CEB as international transaction, no occasion arises with the TPO to determine ALP on the notional expenses amounting to Rs. 35.19 lakhs claimed as deduction under Section 37 of the Act. Thus, expenditure amounting to Rs. 35.19 lakhs has been incurred by HO being part and parcel of PSC which are not cross charged to the assessee. Therefore