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

Transfer Pricing Officer' was brought into existence by the Finance Act, 2002 w.e.f. 1.6.2002. Under this provision, the onus of computing ALP of the international transactions in certain cases was shifted to the TPO, who was supposed to pass his order under sub-section (3). There was no separate time limit for passing of the order

CONCUR TECHNOLOGIES (INDIA) PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(2)(1), BANGALORE

Appeal of the assessee is partly allowed as indicated above

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2021-22

71,95,842 compared to actual price received by the assessee of ₹ 239,145,955/– resulting into a shortfall of Rs.1,80,49,887. In market support services segment, the arm's-length price of ₹ 108,153,562 was 11. computed against the price received of ₹ 105,338,099 resulting into a shortfall adjustment of ₹ 2

M/S BHUWALKA STEEL INDUSTRIES LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-1(1)(4), BANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

Transfer Pricing Officer (TPO) and the Learned Assessing Officer (AO) has erred in selecting TNM Method for determining the Arm's Length Price (ALP) as against the CUP Method followed by the Company resulting in an illogical comparison of financial data. 3. Without prejudice to CUP Method selected by the Company, the Learned TPO erred in determining Arm's Length

M/S. BHUWALKA STEEL INDUSTRIES LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(2), BANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

Transfer Pricing Officer (TPO) and the Learned Assessing Officer (AO) has erred in selecting TNM Method for determining the Arm's Length Price (ALP) as against the CUP Method followed by the Company resulting in an illogical comparison of financial data. 3. Without prejudice to CUP Method selected by the Company, the Learned TPO erred in determining Arm's Length

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

transfer pricing provision and not while allowability of business expense u/s 37(1). It is well known fact that companies use sports event as a platform to advertise their range of products as it has a very high viewership. Any such incurring of expenditure is ostensibly for promotion of business only and hence, no disallowance is called for. Accordingly, Grounds

WIPRO LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

2)(iii) of the I.T. Rules @ 0.5% of average value of investments. Ld. DRP restored the matter to the file of A.O. with the direction to examine this issue afresh by considering the decision rendered by ITAT in the case of Syndicate Bank, by Hon’ble Bombay High Court in the case of Godrej &Boyce Manufacturing Company

INCOME-TAX OFFICER, WARD-1 , BELLARY vs. M/S. SOUTH WEST MINING LIMITED, BELLARY

In the result, appeal of the revenue is dismissed and CO filed by the assessee is dismissed

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2011-12 Ito M/S. South West Mining Limited Aayakar Bhavan Staff Road Vidya Nagar Fort Bellary Near Talur Cross Karnataka Toranagallu Vs. Bellary 583 201 Karnataka Pan No : Aafcs9792M Appellant Respondent C.O. No.4/Bang/2023 (Arising Out Of Ita No.457/Bang/2023) Assessment Year: 2011-12 M/S. South West Mining Limited Ito Vs. Bellary 583 201 Ward-1 Karnataka Bellary Appellant Respondent Assessee By : Shri Rakesh Joshi, A.R. Revenue By : Ms. Neera Malhotra, D.R. Date Of Hearing : 20.12.2023 Date Of Pronouncement : 08.02.2024 O R D E R Per Chandra Poojari: This Appeal By Revenue & Co By Assessee Are Directed Against The Order Of Nfac For The Assessment Year 2011-12 Dated 21.4.2023 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”). The Revenue In This Appeal Raised Following Ground: “Whether The Ld. Cit(A) Is Justified On The Facts Of The Case & In Law, In Deleting The Addition Of Rs.287.72 Crores Claimed Towards “Mine Development Expenditure” U/S 37(1) In The Computation Of Income Which Was Not Routed Through The Profit & Loss Account.”

2,69,00,84,200/-. Return was processed u/s. 143(1) of the Act on 13.01.2012 and refund of Rs.97,96,340/- was issued to Assessee. Assessee had offered income of Rs.11,09,96,181/- during assessment proceedings on amount accrued during the year on extraction of 139740 metric tons of lignite in the Kapurdi and Jalipa lignite mines which

DASA SHETTY KANTHA,BANGALORE vs. ACIT CIRCLE 6(3)(1), BANGALORE, BANGALORE

In the result, the appeal of the assessee is partly allowed

71,30,392/-\nRs.1,65,20,020/-\nRs.2,41,15,265/-\n\n22.\nThe above computed LTCG was offered by the assessee to tax in\nthe year under consideration.\n23.\nThe assessee during the assessment proceedings claimed that for\nmaking sale of flats, he incurred commission expenses and legal expense\nof Rs.5 lakhs and TDS on the payment of Rs.1.5

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

Section 92CA(1) to the Transfer Pricing Officer (TPO) for the\ndetermination of Arm's Length Price (ALP) of the international\ntransactions. The TPO noted that as per the Transfer Pricing (TP)\ndocuments furnished for the Assessment Year 2015-2016, the\nAssessee had entered into the following International Transactions\nwith its AEs:\nInternational Transactions as per 3CEB\nParticulars\nReceived/\nReceivables

DASA SHETTY KANTHA,BANGALORE vs. ACIT CIRCLE 3(2)(1), BANGALORE, BANGALORE

In the result, the appeal of the assessee is partly allowed

71,30,392/-\nRs.1,65,20,020/-\nRs.2,41,15,265/-\n\n22. The above computed LTCG was offered by the assessee to tax in\nthe year under consideration.\n\n23. The assessee during the assessment proceedings claimed that for\nmaking sale of flats, he incurred commission expenses and legal expense\nof Rs.5 lakhs and TDS on the payment

DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED,BANGALORE, KARNATAKA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 2(1)(1), BANGALORE, BANGALORE, KARNATAKA

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

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kit(Tp)A No.1488/Bang/2024 Assessment Year : 2014-15

2 of 14 3. Briefly stated, the facts of the case are that the assessee company is engaged in the business of marketing of EMC products, consultancy and solutions. The assessee filed return of income for the Assessment Year 2014- 15 on 28.11.2014 declaring income of Rs.26,78,74,040/-. The case was selected for scrutiny and statutory notices were

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

71,894/- for the ITeS segment. On receipt of the 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 u/s. 14A amounting to Rs.18,24,975/-. Aggrieved by the order of the Ld.AO, assessee filed objections before

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE vs. ONMOBILE GLOBAL LIMITED, BENGALURU

In the result, the appeals filed by the assessee as well as revenue stands partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 245/Bang/2023 Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & 94/2, The Deputy Veerasandra Village, Commissioner Attibele Hobli, Of Income Tax, Anekal Taluk, Circle – 5(1)(2), Electronic City Phase – 1, Vs. Bangalore. Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent & Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & The Deputy 94/2, Commissioner Of Veerasandra Village, Income Tax, Attibele Hobli, Central Circle – 1(2), Anekal Taluk, Bangalore. Vs. Electronic City Phase – 1, Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

transfer pricing rules. We direct the Ld.AO/TPO to consider the segments of the assessee under the receipt of business development services from its AE denovo in accordance with law. Needless to say that proper opportunity of being heard must be granted to assessee. Accordingly, ground nos. 5-7 and 9-10 stands allowed for statistical purposes. Revenue’s appeal

ONMOBILE GLOBAL LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(2), BANGALORE

In the result, the appeals filed by the assessee as well as revenue stands partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 245/Bang/2023 Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & 94/2, The Deputy Veerasandra Village, Commissioner Attibele Hobli, Of Income Tax, Anekal Taluk, Circle – 5(1)(2), Electronic City Phase – 1, Vs. Bangalore. Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent & Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & The Deputy 94/2, Commissioner Of Veerasandra Village, Income Tax, Attibele Hobli, Central Circle – 1(2), Anekal Taluk, Bangalore. Vs. Electronic City Phase – 1, Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

transfer pricing rules. We direct the Ld.AO/TPO to consider the segments of the assessee under the receipt of business development services from its AE denovo in accordance with law. Needless to say that proper opportunity of being heard must be granted to assessee. Accordingly, ground nos. 5-7 and 9-10 stands allowed for statistical purposes. Revenue’s appeal

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

Section, including ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 48 of 126 the existence of any arbitral proceedings, information disclosed in the course of such arbitral proceedings, and any settlements, negotiations, discussions, proposals, and awards related thereto shall be considered confidential information

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

Section, including ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 48 of 126 the existence of any arbitral proceedings, information disclosed in the course of such arbitral proceedings, and any settlements, negotiations, discussions, proposals, and awards related thereto shall be considered confidential information

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

Section, including ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 48 of 126 the existence of any arbitral proceedings, information disclosed in the course of such arbitral proceedings, and any settlements, negotiations, discussions, proposals, and awards related thereto shall be considered confidential information

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

Section, including ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 48 of 126 the existence of any arbitral proceedings, information disclosed in the course of such arbitral proceedings, and any settlements, negotiations, discussions, proposals, and awards related thereto shall be considered confidential information