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

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

VI-A or section 10AA, to which provisions of sub- section (8) or sub-section (10) of section 80-IA are applicable;” Hence, it is pertinent to refer to the provisions of sec.80IA(8), which read as under:- “80IA(8) Where any goods or services held for the purposes of the eligible business are transferred to any other business carried

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

TATA ELXSI LIMITED ,BANGALORE vs. DEPUTY COMMISIONER INCOMER TAX, CIRCLE-7(1)(1), BANGALORE

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

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Tata Elxsi Ltd., The Deputy 126, Itpb Road, Commissioner Hoody, Of Income Tax, Whitefield, Circle – 7(1)(1), Bangalore – 560 048. Bangalore. Vs. Pan: Aaact7872Q Appellant Respondent

transferred to a new business in that area or in any other backward area and the total value of the machinery or plant or part so transferred does not exceed twenty per cent of the total value of the machinery or Page 31 of 39 plant used in the business, then, for the purposes of clause (iii) of this

M/S. TATA ELXSI LIMITED., ,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

Bench: Shri George George K. & Shri Chandra Poojari

transfer, then, for the purposes of the deduction under this section, the profits and gains of the industrial undertaking or the business of the hotel shall be computed as if the transfer, in either case, had been made at the market value of such goods as on that date : Provided that where, in the opinion of the Assessing Officer

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

In the result, the appeals filed by the assessee are allowed

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

pricing; (c) technical information, including research, development, procedures, algorithms, data, designs. and know-how; (d) business information, including operations, planning, marketing interests, and products; (e) the terms of any agreement entered into between the Parties and the discussions, negotiations and proposals related thereto; and (f) information acquired during any facilities tours. 3. The Party receiving Confidential Information (a "Recipient'') will

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

In the result, the appeals filed by the assessee are allowed

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

pricing; (c) technical information, including research, development, procedures, algorithms, data, designs. and know-how; (d) business information, including operations, planning, marketing interests, and products; (e) the terms of any agreement entered into between the Parties and the discussions, negotiations and proposals related thereto; and (f) information acquired during any facilities tours. 3. The Party receiving Confidential Information (a "Recipient'') will

GOOGLE IRELAND LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, (IT), CIRCLE-1(1), BENGALURU

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

Bench: Shri George George K. & Ms. Padmavathy S.It(It)A No. 2845/Bang/2017 (Assessment Year: 2007-08)

1) C/o. PricewaterhouseCoopers 14/3, Room No. 441, 4th Floor Pvt. Ltd. BMTC Commerical Complex Building No. 10, Tower -C 80 ft Road, Koramangala 18th Floor, DLF Cyber City Bengaluru 560095 Gurgaon 122022 PAN – AADCG7672A (Appellant) (Respondent) Assessee by: Shri Percy Pardiwala, Sr. Advocate Shri Anmol Anand, Ms. Priya Tandon Mr. Mithal Reddy, Advocates Revenue by: Ms. Neera Malhotra

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 analysis, the purpose is not to compare profit of the tested party with that of the comparables but the purpose is to compare the prices charged by the tested, party with the prices charged by the comparables although when TNMM is adopted as MA.M, the process of such price comparison is by comparing profits of tested party with

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

vi) companies with different financial year ending (i.e. other than 31 March 2013). The Ld. AO/Ld. TPO erred in considering data obtained u/s 133(6). g) The Ld. Panel erred in confirming the same. The Ld. AO/ Ld. TPO also erred in treating provisions for doubtful h) debts as non-operating in nature while calculating the net margins

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

36-38, 38A 19-20, 6. Attribution -- -- 23-25 Add. 26-31 22-26 Ground 7. 80G -- -- -- -- -- 37 Representative 8. -- -- -- -- 34 24-25 assessee Claim for 53-54 53-54 deduction – 9. -- -- -- (Additional (Additional 38 proviso to Grounds) Grounds) 40(a)(i) 10. MAT Credit 24 -- 27 -- -- -- 11. TDS Credit -- 22 26 50 41 41 Incorrect 12. Refund 25 -- -- -- -- -- Calculation

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

36-38, 38A 19-20, 6. Attribution -- -- 23-25 Add. 26-31 22-26 Ground 7. 80G -- -- -- -- -- 37 Representative 8. -- -- -- -- 34 24-25 assessee Claim for 53-54 53-54 deduction – 9. -- -- -- (Additional (Additional 38 proviso to Grounds) Grounds) 40(a)(i) 10. MAT Credit 24 -- 27 -- -- -- 11. TDS Credit -- 22 26 50 41 41 Incorrect 12. Refund 25 -- -- -- -- -- Calculation

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

36-38, 38A 19-20, 6. Attribution -- -- 23-25 Add. 26-31 22-26 Ground 7. 80G -- -- -- -- -- 37 Representative 8. -- -- -- -- 34 24-25 assessee Claim for 53-54 53-54 deduction – 9. -- -- -- (Additional (Additional 38 proviso to Grounds) Grounds) 40(a)(i) 10. MAT Credit 24 -- 27 -- -- -- 11. TDS Credit -- 22 26 50 41 41 Incorrect 12. Refund 25 -- -- -- -- -- Calculation

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

36-38, 38A 19-20, 6. Attribution -- -- 23-25 Add. 26-31 22-26 Ground 7. 80G -- -- -- -- -- 37 Representative 8. -- -- -- -- 34 24-25 assessee Claim for 53-54 53-54 deduction – 9. -- -- -- (Additional (Additional 38 proviso to Grounds) Grounds) 40(a)(i) 10. MAT Credit 24 -- 27 -- -- -- 11. TDS Credit -- 22 26 50 41 41 Incorrect 12. Refund 25 -- -- -- -- -- Calculation

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

36-38, 38A 19-20, 6. Attribution -- -- 23-25 Add. 26-31 22-26 Ground 7. 80G -- -- -- -- -- 37 Representative 8. -- -- -- -- 34 24-25 assessee Claim for 53-54 53-54 deduction – 9. -- -- -- (Additional (Additional 38 proviso to Grounds) Grounds) 40(a)(i) 10. MAT Credit 24 -- 27 -- -- -- 11. TDS Credit -- 22 26 50 41 41 Incorrect 12. Refund 25 -- -- -- -- -- Calculation

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

36-38, 38A 19-20, 6. Attribution -- -- 23-25 Add. 26-31 22-26 Ground 7. 80G -- -- -- -- -- 37 Representative 8. -- -- -- -- 34 24-25 assessee Claim for 53-54 53-54 deduction – 9. -- -- -- (Additional (Additional 38 proviso to Grounds) Grounds) 40(a)(i) 10. MAT Credit 24 -- 27 -- -- -- 11. TDS Credit -- 22 26 50 41 41 Incorrect 12. Refund 25 -- -- -- -- -- Calculation

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

36-38, 38A 19-20, 6. Attribution -- -- 23-25 Add. 26-31 22-26 Ground 7. 80G -- -- -- -- -- 37 Representative 8. -- -- -- -- 34 24-25 assessee Claim for 53-54 53-54 deduction – 9. -- -- -- (Additional (Additional 38 proviso to Grounds) Grounds) 40(a)(i) 10. MAT Credit 24 -- 27 -- -- -- 11. TDS Credit -- 22 26 50 41 41 Incorrect 12. Refund 25 -- -- -- -- -- Calculation

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

36-38, 38A 19-20, 6. Attribution -- -- 23-25 Add. 26-31 22-26 Ground 7. 80G -- -- -- -- -- 37 Representative 8. -- -- -- -- 34 24-25 assessee Claim for 53-54 53-54 deduction – 9. -- -- -- (Additional (Additional 38 proviso to Grounds) Grounds) 40(a)(i) 10. MAT Credit 24 -- 27 -- -- -- 11. TDS Credit -- 22 26 50 41 41 Incorrect 12. Refund 25 -- -- -- -- -- Calculation