INMOBI TECHNOLOGY SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(1)(1), BANGALORE

transfer pricing officer u/s. 92CA(1),\nPage 15 of 86\nIT(TP)A Nos. 303 & 839/Bang/2022\nthe time period to pass an assessment order u/s. 143(3) as per section 153(1) comes to a halt.\n6.12 Be that as it may, after the receipt of an order u/s. 92CA(3) by the Ld.AO, as per section 92CA

M/S. ACER INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, both the appeals of the assessee are partly allowed

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

144C by the Finance Act, 2012, w.e.f. 1- 4-2013 : (14A) The provisions of this section shall not apply to any assessment or reassessment order passed by the Assessing Officer with the prior approval of the Commissioner under sub- section (12) of section 144BA. (15) For the purposes of this section,— (a) "Dispute Resolution Panel" means a collegium comprising

D.C.I.T., BANGALORE vs. M/S SAP LABS INDIA PVT. LTD.,, BANGALORE

In the result appeal filed by the assessee stands partly allowed and appeal filed by the revenue stands dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 561/Bang/2015 Assessment Year : 2010-11 M/S. Sap Labs India Pvt. Ltd., The Deputy No. 138, Export Promotion Commissioner Of Industrial Park, Income Tax, Whitefield, Circle – 6 (1)(1), Bangalore – 560 066. Bangalore. Vs. Pan: Aafcs3649P Appellant Respondent & It(Tp)A No. 437/Bang/2015 (By Revenue) : Shri Aliasgar Rampurawala, Assessee By Ca Revenue By : Shri Arun Kumar, Cit Dr Date Of Hearing : 20-06-2022 Date Of Pronouncement : 28-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee As Well As Revenue Against Final Assessment Order Dated 29.01.2015 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For Assessment Year 2010-11 On Following Consolidated Grounds Of Appeal. Assessee’S Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another.

Pricing Page 15 of 29 IT(TP)A Nos. 561 & 437/Bang/2015 Officer before the said date, or a reference under sub- section (1) is made on or after the 1st day of June, 2007, an order under sub-section (3) may be made at any time before sixty days prior to the date on which the period of limitation referred

M/S SAP LABS INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result appeal filed by the assessee stands partly allowed and appeal filed by the revenue stands dismissed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 561/Bang/2015 Assessment Year : 2010-11 M/S. Sap Labs India Pvt. Ltd., The Deputy No. 138, Export Promotion Commissioner Of Industrial Park, Income Tax, Whitefield, Circle – 6 (1)(1), Bangalore – 560 066. Bangalore. Vs. Pan: Aafcs3649P Appellant Respondent & It(Tp)A No. 437/Bang/2015 (By Revenue) : Shri Aliasgar Rampurawala, Assessee By Ca Revenue By : Shri Arun Kumar, Cit Dr Date Of Hearing : 20-06-2022 Date Of Pronouncement : 28-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee As Well As Revenue Against Final Assessment Order Dated 29.01.2015 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For Assessment Year 2010-11 On Following Consolidated Grounds Of Appeal. Assessee’S Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another.

Pricing Page 15 of 29 IT(TP)A Nos. 561 & 437/Bang/2015 Officer before the said date, or a reference under sub- section (1) is made on or after the 1st day of June, 2007, an order under sub-section (3) may be made at any time before sixty days prior to the date on which the period of limitation referred

TATA POWER SOLAR SYSTEMS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal filed by the assessee stands allowed on the legal issue

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 548/Bang/2016 Assessment Year : 2011-12 M/S. Tata Power Solar The Deputy Systems Ltd., Commissioner Of 78, Electronic City, Income Tax, Hosur Road, Circle – 7(1)(1), Bangalore – 560 100. Bangalore. Vs. Pan: Aaact4660J Appellant Respondent & It(Tp)A No. 699/Bang/2016 Assessment Year : 2011-12 (By Assessee) Assessee By : Shri Kanchun Kaushal, Ca : Shri Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 14-02-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Cross Appeals By Assessee & Revenue Arises Out Of Final Assessment Order Dated 28.01.2016 Passed By The Ld.Dcit, Circle -7 (1)(1), Bangalore For Assessment Year 2011-12 On Following Grounds Of Appeal: It(Tp)A No. 548/Bang/2016 (Revenue’S Appeal): “1. The Directions Of The Dispute Resolution Panel Are Opposed To Law & Facts Of The Case.

transfer pricing order being illegal and void on account of being barred by limitation in terms of section 92CA(3A) r.ws 1,53 of the Act, the action of the Assessing Officer in passing the draft assessment order dated 27 March 2015 by invoking section 144C

DCIT, BANGALORE vs. M/S TATA POWER SOLAR SYSTEMS LTD.,, BANGALORE

In the result, the appeal filed by the assessee stands allowed on the legal issue

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 548/Bang/2016 Assessment Year : 2011-12 M/S. Tata Power Solar The Deputy Systems Ltd., Commissioner Of 78, Electronic City, Income Tax, Hosur Road, Circle – 7(1)(1), Bangalore – 560 100. Bangalore. Vs. Pan: Aaact4660J Appellant Respondent & It(Tp)A No. 699/Bang/2016 Assessment Year : 2011-12 (By Assessee) Assessee By : Shri Kanchun Kaushal, Ca : Shri Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 14-02-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Cross Appeals By Assessee & Revenue Arises Out Of Final Assessment Order Dated 28.01.2016 Passed By The Ld.Dcit, Circle -7 (1)(1), Bangalore For Assessment Year 2011-12 On Following Grounds Of Appeal: It(Tp)A No. 548/Bang/2016 (Revenue’S Appeal): “1. The Directions Of The Dispute Resolution Panel Are Opposed To Law & Facts Of The Case.

transfer pricing order being illegal and void on account of being barred by limitation in terms of section 92CA(3A) r.ws 1,53 of the Act, the action of the Assessing Officer in passing the draft assessment order dated 27 March 2015 by invoking section 144C

M/S INATECH INDIA PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-3(1)(4), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

144C(15)(b) of the Act, which reads as under:- “(15) For the purposes of this section; (a) ………………………….. (b) “eligible assessee” means – (i) any person in whose case the variation referred to in sub-section (1) arises as a consequence of the order of the Transfer Pricing

TOYOTA BOSHOKU AUTOMOTIVE INDIA PRIVATE LIMITED,BIDADI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT OR THE DCIT, CIRCLE - 7(1)(1), KORAMANGALA

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

transfer pricing. In holding so, the learned DRP referred various case laws. 21. Being aggrieved by the order of the learned DRP/AO/TPO, the assessee is in appeal before us. 22. The learned AR before us argued that the TPO erred in benchmarking the outstanding receivables as a separate international transaction and proposing an adjustment

M/S VOLVO INDIA PVT. LTD. vs. ACIT, BANGALORE

In the result, appeal of the Assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

144C by the Finance Act, 2012, w.e.f. 1- 4-2013 : (14A) The provisions of this section shall not apply to any assessment or reassessment order passed by the Assessing IT(TP)A No.1537/Bang/2012 Page 8 of 58 Officer with the prior approval of the Commissioner under sub- section (12) of section 144BA. (15) For the purposes of this section

M/S. AIRBUS GROUP INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Transfer pricing) – 1(1)(1), Bengaluru (“Learned TPO”) under section 143(3) read with section 144C of the Act in pursuance

DCIT, BANGALORE vs. M/S CORE OBJECTS INDIA PVT. LTD.,, BANGALORE

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.517/Bang/2015 Assessment Year : 2010-11

Transfer Pricing order with the proposed adjustment, the Ld.AO passed draft assessment order on 24/03/2013 under section 144C(1) of the Act. In the draft

DCIT, BANGALORE vs. M/S SANDISK INDIA DEVICE DESIGN CENTRE PRIVATE LIMITED, BANGALORE

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

1), Bengaluru, under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter called ‘the Act’), in relation to Assessment Year 2010-11. IT(TP)A Nos.543, 341/Bang/2015 Page 2 of 36 2. The assessee is a wholly owned subsidiary of SanDisk Corporation, USA. During the relevant previous year, the Assessee provided Software Development (SWD) services

SAN DISK INDIA DEVICE DESIGN CENTRE PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

1), Bengaluru, under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter called ‘the Act’), in relation to Assessment Year 2010-11. IT(TP)A Nos.543, 341/Bang/2015 Page 2 of 36 2. The assessee is a wholly owned subsidiary of SanDisk Corporation, USA. During the relevant previous year, the Assessee provided Software Development (SWD) services

MFX INFOTECH PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BANGALORE

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

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.It(Tp)A No. 251/Bang/2021 (Assessment Year: 2016-17)

Section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (the Act) for the assessment year (AY) 2016-17. 2. The assessee raised the following concise grounds of appeal: . M/s. MFX Infotech Pvt. Ltd 2 “General Grounds 1. The orders passed by the learned Deputy Commissioner of Income-tax Transfer Pricing

M/S. THE HIMALAYA DRUG COMPANY,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

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

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

section 144C(1) of IT Act and said draft assessment order having the effect of final assessment order is bad in law as held in the case of Jazzy Creations Pvt. Ltd vs. ITO (TS-52- ITAT-2016 (Mum)).” 4.1 The facts relating to the above said legal issue are stated in brief. The assessee is a partnership firm engaged

M/S. NTT DATA GLOBAL SERVICES PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 5, BANGALORE

section 144C(5) of the Act inter-alia on the following grounds which are without prejudice to each other. That on the facts and circumstances of the case and in law: 1. Impugned order of Ld. AO pursuant to directions of Hon'ble DRP, erred in assessing the total income at INR 3,093,153,514, as against returned income

YOKOGAWA INDIA LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, the appeal is allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

section 37(1) of the Act. 6. Upon receipt of the DRP directions, the Ld.AO failed to follow the directions in computing the transfer pricing adjustment, as well as the corporate tax additions. Instead of passing the final assessment as required by law, the Ld.AO passed impugned order dated 28/01/2016 identical to the draft assessment order passed on 23/02/2015

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

The appeal of the assessee is allowed to the extent indicated above

Bench: Shri Prashant Maharishi & Shri Soundararajan K, Jm

section 144C (1) of the Act was issued on 29 August 2023, incorporating a total transfer pricing adjustment of ₹1