UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 7, BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

transfer pricing order dated 29.01.2021 under section 92CA of the Act and concluded that the international transactions of the assessee were at arm’s length and no adjustment was warranted. As per Assessment Order: 3.3 The learned Assessing Officer passed the assessment order on 22.04.2021 and made the following disallowances

ALCON LABORATORIES (INDIA) PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), BANGALORE

The appeal are allowed with above direction

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

transfer pricing adjustment including an addition of ₹ 924,872,078 on account of excessive expenditure incurred towards Advertisement, Marketing and Promotion [AMP] amounting to ₹ 922,592,886 and an additional adjustment of ₹ 2,279,192/– on account of interest on delayed receivables and further disallowance

DELIVERHEALTH SOLUTIONS INDIA PRIVATE LIMITED (EARLIER KNOWN AS NUANCE TRANSCRIPTION SERVICES INDIA PRIVATE LIMITED),BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, CIRC-2(1)(1), BANGALORE

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 342/Bang/2022 Assessment Year : 2017-18 M/S. Deliverhealth Solutions India Pvt. Ltd. (Earlier Known As Nuance Transcription Services India Pvt. Ltd.) The Joint First Floor, Block B, Commissioner Of Salarpuria Aura, Income Tax, Khata No. 434/170, Circle 2(1)(1), Marathahalli –Sarjapur Outer Vs. Bangalore. Ring Road, Kaverappa Layout, Kadubeesanahalli, Bangalore – 560 103. Pan: Aaacf3465F Appellant Respondent

transfer pricing order, the Ld.AO passed the draft assessment order in conformity with the proposed adjustment u/s. 92CA. Page 9 of 59 IT(TP)A No. 342/Bang/2022 The Ld.AO further made disallowance

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-7, BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

disallowed the expenditure on the ground that the ALP was ‘Nil’ as no real services had been availed by the assessee and the arrangement was not genuine. On further appeal by the Assessee, the Tribunal held as follows:- “8. We find that the basic reason of the Transfer Pricing

EBIX TRAVELS PVT. LTD.,NEW DELHI vs. DCIT,CIRCLE 2(2)(1), BANGALORE, BANGALORE

In the result appeal of the assessee is partly allowed

transfer pricing\nadjustment of ₹ 48,174,000/- and as per ground number 5,\nassessee is challenging the disallowance of the claim

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (LTU) , BANGALORE

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.11.2017 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company, Engaged In The Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

Disallowances Sl. Particulars Amount (Rs.) No. (i) Transfer Pricing Adjustments 435,47,59,369 (ii) Disallowance u/s 40(a)(ia) for 4,18,320 short

M/S. TOYOTA TAUSHO INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(1)(1), BENGALURU

Accordingly, this ground is allowed for statistical purposes

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

transfer pricing exercise is to determine the appropriate arm's length price. Such an adjustment definitely warrants at times the tinkering of PLI in the exercise of determination of arm's length price. If any peculiar abnormality or extraordinary event which has arisen specific in the case of the 'tested party' then same needs to be analysed, firstly, by comparing

SAP INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 6(1)(1), BANGALORE , BANGALORE

In the result appeal filed by the assessee is partly allowed

transfer pricing some directions were given. However,\nadjustment on interest on delayed receivable was retained. Final\nassessment order was passed which is under the challenge.\n14.\nOn the issue of ground No. 4, the assessee challenged the disallowance

GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

transfer pricing documentation requirements. Selection of companies earning super normal profits as comparables 3. Erred in selecting certain companies which are earning super normal profits as comparable to the Appellant. Non-provision of adjustment for risk differences 4. a) Erred in not appreciating the fact that the Appellant operates as a risk free service provider and all the key risks

GOOGLE INDIA PVT. LTD. vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

transfer pricing documentation requirements. Selection of companies earning super normal profits as comparables 3. Erred in selecting certain companies which are earning super normal profits as comparable to the Appellant. Non-provision of adjustment for risk differences 4. a) Erred in not appreciating the fact that the Appellant operates as a risk free service provider and all the key risks

MS GOOGLE INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

transfer pricing documentation requirements. Selection of companies earning super normal profits as comparables 3. Erred in selecting certain companies which are earning super normal profits as comparable to the Appellant. Non-provision of adjustment for risk differences 4. a) Erred in not appreciating the fact that the Appellant operates as a risk free service provider and all the key risks

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

transfer pricing documentation requirements. Selection of companies earning super normal profits as comparables 3. Erred in selecting certain companies which are earning super normal profits as comparable to the Appellant. Non-provision of adjustment for risk differences 4. a) Erred in not appreciating the fact that the Appellant operates as a risk free service provider and all the key risks

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

transfer pricing documentation requirements. Selection of companies earning super normal profits as comparables 3. Erred in selecting certain companies which are earning super normal profits as comparable to the Appellant. Non-provision of adjustment for risk differences 4. a) Erred in not appreciating the fact that the Appellant operates as a risk free service provider and all the key risks

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-3, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

transfer pricing documentation requirements. Selection of companies earning super normal profits as comparables 3. Erred in selecting certain companies which are earning super normal profits as comparable to the Appellant. Non-provision of adjustment for risk differences 4. a) Erred in not appreciating the fact that the Appellant operates as a risk free service provider and all the key risks

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

transfer pricing documentation requirements. Selection of companies earning super normal profits as comparables 3. Erred in selecting certain companies which are earning super normal profits as comparable to the Appellant. Non-provision of adjustment for risk differences 4. a) Erred in not appreciating the fact that the Appellant operates as a risk free service provider and all the key risks

M/S GOOGLE INDIA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

transfer pricing documentation requirements. Selection of companies earning super normal profits as comparables 3. Erred in selecting certain companies which are earning super normal profits as comparable to the Appellant. Non-provision of adjustment for risk differences 4. a) Erred in not appreciating the fact that the Appellant operates as a risk free service provider and all the key risks

APTEAN INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 422/Bang/2022 Assessment Year : 2017-18 M/S. Aptean India Pvt. Ltd., 1/2, 8Th Floor, Level 5, The Assistant Golden Heights, Commissioner Of 59Th C Cross Road, Income Tax, 4Th M Block, Circle – 1(1)(1), Rajajinagar, Vs. Bangalore. Bangalore – 560 010. Pan: Aaacc5890M Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate : Shri Praveen Karanth, Cit- Revenue By Dr Date Of Hearing : 03-11-2022 Date Of Pronouncement : 20-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 25/03/2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another General Ground 1. On The Facts & In The Circumstances Of The Case & In Law, Final Assessment Order Passed By National Faceless

transfer pricing matters: Grounds relating to disallowance of reimbursement of expenses made to related enterprises under section 40(a)(i) of the Act: 12. On the facts

M/S UB SPORTS MANAGEMENT OVERSEAS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE

In the result, the appeals filed by the assessees are partly allowed

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

transfer pricing adjustment in respect of the shares sold by the assessee. On receipt of the TPO’s order the Assessing Officer (AO) passed the draft assessment order dated 26.12.2017 incorporating the TP adjustments proposed by the TPO and also applying the rate of 20% to the capital gains he brought to tax (the assessee adopted the rate