M/S. UNITED BREWERIES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

transfer pricing analysis. The basis for the costs incurred, the activities for which they were incurred, and the benefit accruing to the Taxpayer from those activities must all be proved to determine first, whether, and how much, of such expenditure was for the purpose of benefit of the Taxpayer, and secondly, whether that amount meets ALP criterion. In the present

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 Officer-TOP under Section 92CA could be invalid and bad in law. 7. It is for this precise reason, Tribunal has rightly held that order passed by the TPO and. DRP is unsustainable in the eyes of law. The said finding is based on the authoritative principles enunciated by the Hon'ble Supreme Court in Kolhapur Canesugar Works

ASTRAZENECA PHARMA INDIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

Bench: Shri Chandra Poojari & Shri Soundararajan K.

transfer pricing adjustment to the value of international transaction; 16. without prejudice to above, erred in not making suitable adjustments to account for differences in the risk profile of the Assessee vis-à-vis the comparables. Adjustment of INR 35,67,86,587 towards selling, marketing and distribution expense incurred by the Appellant (treated as AMP expenditure) 17. erred

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 and in the circumstances of the case and in law, the NFAC pursuant to the directions of the learned panel, has erred in disallowing reimbursement of expenses for payroll processing and leased-line

YOKOGAWA INDIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAXPAYERS UNIT , BANGALORE

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

Transfer Pricing ("TP") documentation maintained by the assessee and upholds undertaking a new search beyond the due date prescribed for maintaining the TP documentation and also Page 2 of 40 rejecting the use of multiple year data by the assessee in its TP documentation. 2. Impugned order erroneously determines TP adjustment in relation to trading segment by attributing notional shortfall

M/S. AARIS GROUP INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY 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. 177/Bang/2022 (Assessment Year: 2017-18)

transfer pricing study report. i. E-Zest Solutions Ltd. ii. Melstar Information Technologies Limited iii. Nintec Systems Limited iv. Yudiz Solutions Pvt. Limited 3 : 8 The Ld. AO/TPO/DRP have erred in rejecting the following additional comparable companies considered by the Appellant at the time of the assessment before the Ld.TPO and the DRP proceedings. i. Indianic Infortech Limited ii. Batchmaster

PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

In the result the appeal of the assessee is allowed

Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

price of IP received by Appellant from its AE i.e., Practo Pte. Ltd., Singapore ought to be treated as capital receipt and not chargeable to income tax. 12.2. Without prejudice to the above, on the facts and circumstances of the case and in law, the Hon’ble DRP/Learned AO while computing long term capital gain

M/S. ABB GLOBAL INDUSTRIES AND SERVICES PRIVATE LIMITED (EARLIER KNOWN AS ABB GLOBAL INDUSTRIES AND SERVICES LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands allowed as indicated hereinabove

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No. 03/Bang/2020 Assessment Year : 2015-16 M/S. Abb Global Industries & Services Pvt. Ltd. (Earlier Known As Abb The Deputy Global Industries & Commissioner Of Services Ltd.) Income Tax, 21St Floor, Wtc, Circle – 1(1)(1), Dr. Rajkumar Road, Bangalore. Vs. Malleshwaram, Bangalore – 560 055. Pan: Aadca3217B Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 01-03-2023 Date Of Pronouncement : 17-03-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 30.10.2019 Passed By The Ld.Dcit, Circle – 1(1)(1), Bangalore For A.Y. 2015-16 On Following Grounds Of Appeal: “The Grounds Stated Here Under Are Independent Of & Without Prejudice To One Another: 1. Assessment Bad In Law At The Outset, Abb Global Industries & Services Private Limited (Hereinafter Referred To As 'The Appellant' Or 'The Company') Prays That The Order Dated 30Th October 2019

transfer pricing documentation report maintained, for the determination of the Arm's Length Price [ALP] in connection with the impugned international transaction of software development/IT support services and holding that the Appellant's international transaction is not at arm's length. b) The TPO erred on facts and in law in rejecting the benchmarking analysis of Intra group services such

CARL ZEISS INDIA (BANGALORE) PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 192/Bang/2022 Assessment Year : 2017-18 M/S. Carl Zeiss India (Bangalore) Pvt. Ltd., The Deputy Plot No. 3, Jigani Link Road, Commissioner Of Bommasandra Industrial Income Tax, Area, Circle 2 (1)(1), Bengaluru – 560 099. Vs. Bengaluru. Pan: Aadcc6152H Appellant Respondent : Shri Nageshwar Rao, Assessee By Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 12-04-2023 Date Of Pronouncement : 16-06-2023 Order Per Beena Pillaipresent Appeal Is Filed By The Assessee Against Assessment Order Dated 25.01.2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case & In Law, Carl Zeiss India (Bangalore) Private Limited (Hereinafter Referred To As "Carl Zeiss India" Or "The Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax/ Income- Tax Officer, National Faceless Center, Delhi (Hereinafter Referred To As "Ld. Assessing Officer" Or The "Ld. Ao"), Dated 25 January 2022 For The Assessment Year ("Ay")

transfer pricing adjustment to international transactions of the Appellant and thereby making adjustment to third party transactions as well which is against TP principles. Page 4 IT(TP)A No. 192/Bang/2022 Consequential grounds: 5. The Ld. AO have erred in initiating penal proceedings under section 274

DELIVERHEALTH SOLUTIONS INDIA PRIVATE LIMITED (EARLIER KNOWN AS NUANCE TRANSCRIPTION SERVICES INDIA PRIVATE LIMITED),BANGALORE vs. THE ASSESSING OFFICER, NFAC, DELHI, BANGALORE

In the result, appeal of the assessee is partly allowed

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

section 271(1)(c) of the act mechanically and without recording any adequate satisfaction for such initiation Each of the above grounds is independent and without prejudice to the other grounds of appeal preferred by the Appellant. The Appellant prays for leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before

HARMAN CONNECTED SERVICES CORPORATION INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

transfer pricing adjustments in respect of the US transactions pursuant to MAP resolution dated 16.10.2020. The Ld.AR also submitted that the MAP resolution is passed in respect of the US transaction between assessee and the AE that took place during the calendar period for A.Ys. 2010- 11, 2011-12, 2012-13 and 2013-14. 5. It is the submission

M/S INFORMATICA BUSINESS SOLUTIONS PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RAGE-3, BANGALORE

In the result appeal filed by the assessee is partly allowed

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2014-15

274 read NA Section 271 of the Act. Relief 8 a) The Appellant prays that directions be given to grant all such relief arising from the above grounds and also all relief NA consequential thereto. b) The Appellant desires leave to add to or alter, by deletion, substitution or otherwise, any or all of the above grounds of objections

NTT DATA INFORMATION PROCESSING SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed

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

transfer pricing adjustment on account of interest on outstanding receivables amounting to INR 1,09,74,490; 9.2 Without prejudice to our ground of appeal no. 9.1 above, Ld. AO/TPO pursuant to the directions of the Hon'ble DRP erred, in law and facts, by not appreciating that the outstanding trade receivables from its AEs arise from the provision

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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

transfer pricing order. The DRP upheld the action of the TPO. In this regard, she submitted that the TPO and DRP erred in failing to appreciate that in the absence of segmental details for the software development service being provided, the company cannot be taken as a comparable. In view of the above, as the company cannot be held

MARVELL INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BENGALURU

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

Bench: Shri Waseem Ahmed & Shri Rahul Chaudharym/S. Marvell India Private Limited 10Th Floor, Tower D & E Global Technology Park, Marathahalli Outer Ring Road Devarabeesanahalli Village Varthurhobli Bangalore 560 103 ………. Appellant [Pan: Aaecm5559R]

274 read with section 270A of the Act.” 3. The relevant facts in brief are that the Assessee is a company engaged in design, development and testing of integrated circuits and provides services to its group companies. For the Assessment 2 Assessment Year 2020-2021 Year 2020-2021, the Assessee had filed its return of income on 07/01/2021 declaring total

M/S SCANIA COMMERCIAL VEHICLES INDIA PVT LTFD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

The Appeal of the Assessee is allowed

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

274/-. The Assessee is aggrieved with that and is in appeal before us. ITA Nos. 261 & 777/Bang/2022 Page 2 of 18 2. In the Assessment Order, there is an issue of Rs. 137,80,78,842/- made by the Ld. Assessing Officer pursuant to the order passed u/s. 92CA(3) of the Ld. Transfer Pricing Officer which is resolved under

ARIBA TECHNOLOGIES INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Transfer Pricing adjustment initially proposed by the TPO amounting to ₹35,58,85,941/- and ₹11,21,05,193/- for software development services and IT-enabled services, respectively. However, the learned DRP, after due consideration, granted partial relief, reducing the adjustments to ₹29,03,39,555/- and ₹9,08,96,274/- only. Subsequently, the assessee filed a rectification application under

SRI ALAGAPPA MUTHIAH(HUF),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(4), BANGALORE

In the result, both the appeals of the assessees are allowed\nand revenue appeals are dismissed

274 of\nthe Paper book in ITA No.776/Bang/2024] wherein the taxation of\ncapital gains on receipt of possessions by the landowners has been\naccepted.\n5.1 The assessees had also furnished a copy of its katha after\ndevelopment, as undertaken before the Hon'ble Bench vide a\nseparate memo filed on 02/08/2024.\n6. On the other-hand both ld. D.R. contended

SRI ALAGAPPA ANNAMALAI(HUF),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(4), BANGALORE

In the result, both the appeals of the assessees are allowed\nand revenue appeals are dismissed

274 of\nthe Paper book in ITA No.776/Bang/2024] wherein the taxation of\ncapital gains on receipt of possessions by the landowners has been\naccepted.\n5.1 The assessees had also furnished a copy of its katha after\ndevelopment, as undertaken before the Hon'ble Bench vide a\nseparate memo filed on 02/08/2024.\n6. On the other-hand both ld. D.R. contended