In the result appeal filed by assessee stands allowed for statistical purposes

Bench: Shri. Chandra Poojari & Smt. Beena Pillaisl. Appeal No. Appellant Respondent Assessment No. Year 1 It(Tp)A M/S. Ingersoll Rand Assistant Commissioner 2011 – 12 442/Bang/2016 (India) Ltd., Of Income – Tax, Plot No. 35, Circle – 3 (1) (1), Kiadb Industrial Area, Bangalore. Bidadi, Bangalore – 562 109. Pan No : Aaaci3099Q 2 It(Tpa) Assistant Commissioner M/S. Ingersoll Rand 2011 – 12 614/Bang/2016 Of Income – Tax, (India) Ltd., Circle – 3 (1) (1), Plot No. 35, Bangalore. Kiadb Industrial Area, Bidadi, Bangalore – 562 109. Pan No : Aaaci3099Q 3 It(Tp)A Assistant Commissioner M/S. Ingersoll Rand 2011 – 12 615/Bang/2016 Of Income – Tax, International (India) Ltd., Circle – 3 (1) (1), Plot No. 35, Kiadb Bangalore. Industrial Area, Bidadi, Bangalore – 562 109. Pan No : Aaaci3099Q 4 Co M/S. Ingersoll Rand Assistant Commissioner 2011 – 12 97/Bang/2017 International (India) Ltd., Of Income – Tax, (Arising Out Of Plot No. 35, Kiadb Circle – 3 (1) (1), It(Tp)A Industrial Area, Bidadi, Bangalore. 615/Bang/2016) Bangalore – 562 109. Pan No : Aaaci3099Q 5 It(Tp)A M/S. Ingersoll Rand Assistant Commissioner 2011 – 12 650/Bang/2016 International (India) Ltd., Of Income – Tax, Plot No. 35, Kiadb Circle – 3 (1) (1), Industrial Area, Bidadi, Bangalore. Bangalore – 562 109. Pan No : Aaaci3099Q

section 271C for failure to deduct TDS on Rs.9,00,50,109/-. Against proposed additions, on transfer pricing and corporate tax issues, assessee preferred objections before DRP. 16. DRP directed Ld. AO to delete proposed addition of Rs.3,68