HOSPIRA HEALTHCARE INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.469/Chny/2017 िनधा<रण वष< /Assessment Year: 2012-13 M/S. Hospira Healthcare India The Dy. Commissioner Of Pvt. Ltd., Vs. Income Tax, Sri-Nivas, New No.86 (Old No.89), Corporate Circle-2(2), Gn Chetty Road, T Nagar, Chennai. Chennai – 600 017. [Pan: Aaabco 2190F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Sriram Seshadri, C.A Jkथ" की ओर से /Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/Date Of Hearing : 25.04.2024 घोषणा की तारीख /Date Of Pronouncement : 22.07.2024 आदेश / O R D E R Per Jagadish, A.M : Aforesaid Appeal Filed By The Assessee Against The Assessment Order Passed By The Dcit, Corporate Circle-2(2), Chennai U/S.143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”) For The Assessment Year 2012-13, In Pursuance Of The Directions Issued By The Dispute Resolution Panel, Bengalore (Hereinafter ‘Drp’) Vide Directions Dated 09.11.2016. :- 2 -:

144C(13) of the Income Tax Act, 1961 (hereinafter “the Act”) for the assessment year 2012-13, in pursuance of the directions issued by the Dispute Resolution Panel, Bengalore (hereinafter ‘DRP’) vide directions dated 09.11.2016. :- 2 -: 2. The brief facts of the case are that the assessee is engaged in manufacturing and selling of generic injectable drugs to its group

SIVAKARTHICK RAMAN,MADURAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE MADURAI

In the result, the appeal of the assessee is allowed in terms of our above order

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:281/Chny/2025 िनधा"रण वष" / Assessment Year: 2022-23 Sivakarthick Raman, The Assistant Commissioner Of 5/200, 2Nd Street, Alagupillai Nagar, Vs. Income Tax, T.Pudukudi, International Taxation Circle, Achampathu, Madurai. Madurai – 625 019. [Pan: Ajnpr-3214-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Preeti Goel, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 21.04.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

144C(13) of the Act against the assessee for AY 2022-23 disallowing the exemption of Rs.1,53,65,359/- claimed under Article 15(1) of India-China Double Taxation Avoidance Agreement (‘DTAA’) r.w.s. 90 of the Act in respect of the salary income received in India for services rendered in China to BMW Brilliance Automotive Limited, China (BMW China

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. E I D PARRY INDIA LIMITED, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

144C(3) r.w.s. 92CA of the Act dated 29.05.2015, the Assessing Officer disallowed a sum of ₹. 7,35,900/- as TP adjustment. On appeal, the CIT(A) confirmed the above TP adjustment. The assessee contended that Tribunal is consistently holding that TP adjustment in respect of guarantee given to AE shall be at 0.5% and prayed to restrict the disallowance

M/S. EID PARRY INDIA LTD.,CHENNAI vs. DCIT, LTU-1,, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

144C(3) r.w.s. 92CA of the Act dated 29.05.2015, the Assessing Officer disallowed a sum of ₹. 7,35,900/- as TP adjustment. On appeal, the CIT(A) confirmed the above TP adjustment. The assessee contended that Tribunal is consistently holding that TP adjustment in respect of guarantee given to AE shall be at 0.5% and prayed to restrict the disallowance

KELLER GROUND ENGINEERING INDIA PRIVATE LTD,CHENNAI vs. ACIT, CORPORATE CIRCLE 4(2), CHENNAI

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

section 144C of the Act is invalid in law and should be struck down as much. 2. The draft assessment order, which is in essence the final assessment order, given that the notice of demand had also been issued and penalty has also been initiated, is a patent violation of the provisions of the Act and therefore, the assessment deserved

DCIT, CHENNAI vs. V.A. TECH WABAG LIMITED, CHENNAI

Appeal is allowed for statistical purposes

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

144C(5) of the Act dated 23.12.2015. 2. The first common issue in this appeal of Revenue for A.Y 2010- 11 and the appeal of assessee for A.Y 2011-12 is as regards to the issue of adjustment made to Arms Length Price(ALP) on account of corporate guarantee commission whether to be made or not. For this, the Revenue

VA TECH WABAG LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal is allowed for statistical purposes

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

144C(5) of the Act dated 23.12.2015. 2. The first common issue in this appeal of Revenue for A.Y 2010- 11 and the appeal of assessee for A.Y 2011-12 is as regards to the issue of adjustment made to Arms Length Price(ALP) on account of corporate guarantee commission whether to be made or not. For this, the Revenue

ROCA BATHROOM PRODUCTS PRIVATE LIMITED,CHENNAI vs. JCIT, CHENNAI

In the result, I.T.A. Nos

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.586/Mds/2014 & आयकर अपील सं./Ita No.610/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

144C of the Income-tax Act, 1961 (in short 'the Act'). 14. Now coming to Revenue’s appeal in I.T.A. No.1169/Mds/2014, the only issue arises for consideration is with regard to disallowance under Section 40(a)(ia) of the Act for short deduction of tax at source. 15. The assessee deducted tax under Section 194C of the Act. However

DCIT, CHENNAI vs. PARRYWARE ROCA PVT. LTD., CHENNAI

In the result, I.T.A. Nos

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.586/Mds/2014 & आयकर अपील सं./Ita No.610/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

144C of the Income-tax Act, 1961 (in short 'the Act'). 14. Now coming to Revenue’s appeal in I.T.A. No.1169/Mds/2014, the only issue arises for consideration is with regard to disallowance under Section 40(a)(ia) of the Act for short deduction of tax at source. 15. The assessee deducted tax under Section 194C of the Act. However

DCIT,CC-2(1), CHENNAI vs. M/S, JAN DE NUL DREDGING (I)(P)LTD, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.870/Chny/2020 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner Of Vs. M/S. Jan De Nul Dredging (I)(P) Ltd., “Capital”, 10Th Floor, No. 554/555, Income Tax, Corporate Circle 2(1), Room No. 511, 5Th Floor, Wanaparthy Mount Road, Chennai 600 018. Block, No. 121, M.G. Road, Chennai 600 034. [Pan:Aaacj6482G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Hema Bhupal, Jcit ""थ" की ओर से/Respondent By : Shri Ashik Shah, C.A. & Ms. C. Sowndarya, C.A. सुनवाई की तारीख/ Date Of Hearing : 02.02.2023 घोषणा की तारीख /Date Of Pronouncement : 08.02.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai, Dated 26.08.2020 Relevant To The Assessment Year 2011-12. 2. Facts Are, In Brief, That The Assessee Is Engaged In The Business Of Dredging Services & Filed Its Return Of Income For The Assessment Year 2011-12 On 30.11.2011 Admitting Total Income Of ₹.3,86,20,850/-. The Return Filed By The Assessee Was Initially Processed Under Section 143(1)

1) of the Act, the Assessing Officer has 6 I.T.A. No. 870/Chny/20 completed the assessment under section 143(3) r.w.s. 144C of the Act dated 31.03.2015. However, the Assessing Officer reopened the assessment by issuing notice under section 148 of the Act. The Assessing Officer recorded the following reasons for reopening of assessment: “On scrutiny of records, it is revealed

SIVA INDUSTRIES AND HOLDINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

1. The assessment order passed by the AO under section 143(3) read with section 144C of the Income-tax Act, 1961 (“Act”) is not in accordance with the law, contrary to the facts and circumstances of the present case and is in violation of principle of equity and natural justice. Validity of the Assessment Proceedings 2. The AO erred

DCIT, CHENNAI vs. SIVA VENTURES LIMITED, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

1. The assessment order passed by the AO under section 143(3) read with section 144C of the Income-tax Act, 1961 (“Act”) is not in accordance with the law, contrary to the facts and circumstances of the present case and is in violation of principle of equity and natural justice. Validity of the Assessment Proceedings 2. The AO erred

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

1. The assessment order passed by the AO under section 143(3) read with section 144C of the Income-tax Act, 1961 (“Act”) is not in accordance with the law, contrary to the facts and circumstances of the present case and is in violation of principle of equity and natural justice. Validity of the Assessment Proceedings 2. The AO erred

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

1. The assessment order passed by the AO under section 143(3) read with section 144C of the Income-tax Act, 1961 (“Act”) is not in accordance with the law, contrary to the facts and circumstances of the present case and is in violation of principle of equity and natural justice. Validity of the Assessment Proceedings 2. The AO erred

DOOSAN POWER SYSTEMS INDIA PRIVATE LIMITED,HARYANA vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 1885/Chny/2017 & 665/Chny/2020 िनधा"रण वष" /Assessment Year:2013-14 Doosan Power Systems India The Jcit / Dcit, Pvt. Ltd., V. Corporate Circle -1(1), 16Th Floor, Dlf Square, Chennai. Jacaranda Marg, Near Nh-8, Dlf Phase-Ii, Gurgaon – 122 002. Pan: Aabcb 5946J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Sandeep Bagmar, Advocate ""यथ" क" ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 12.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.06.2023

144C of the Act following the directions of TPO & DRP directing the AO to make transfer pricing adjustment by taking the comparable of Acropetal Technologies Limited (‘Acropetal’). For this, assessee has raised the following Ground No.3:- 3. On facts and in law, the Ld. AO, Ld. TPO and the Hon'ble DRP erred in violating the provisions of Rule

DOOSAN POWER SYSTEMS INDIA P.LTD,HARYANA vs. JCIT CORPORATE CIRCLE-1(1), CHENNAI

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 1885/Chny/2017 & 665/Chny/2020 िनधा"रण वष" /Assessment Year:2013-14 Doosan Power Systems India The Jcit / Dcit, Pvt. Ltd., V. Corporate Circle -1(1), 16Th Floor, Dlf Square, Chennai. Jacaranda Marg, Near Nh-8, Dlf Phase-Ii, Gurgaon – 122 002. Pan: Aabcb 5946J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Sandeep Bagmar, Advocate ""यथ" क" ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 12.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.06.2023

144C of the Act following the directions of TPO & DRP directing the AO to make transfer pricing adjustment by taking the comparable of Acropetal Technologies Limited (‘Acropetal’). For this, assessee has raised the following Ground No.3:- 3. On facts and in law, the Ld. AO, Ld. TPO and the Hon'ble DRP erred in violating the provisions of Rule

PRODAPT SOLUTIONS PVT LTD.,CHENNAI vs. DCIT, CHENNAI

In the result the appeal of the assessee is allowed for statistical purpose

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita Nos.: 1015/Mds/2015 िनधा"रण वष" / Assessment Years : 2010-11 M/S. Prodapt Solutions Pvt Ltd., The Deputy Commissioner Of No.9, Seshadri Road, V. Income Tax, Alwarpet, Corporate Circle –5(2), Chennai – 600 018. Chennai – 600 034. Pan : Aaacz0985G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri Vivekanandan, Cit सुनवाई क" तार"ख/Date Of Hearing : 24.10.2016 घोषणा क" तार"ख/Date Of Pronouncement : 16.01.2017

144C(13) of the Act passed in pursuance to the directions of the DRP, Chennai in F.No.DRP/CHE/81/2014-15 dated 15.12.2014. 2. The assessee has raised the grounds on CIT(Appeals), 2.1 The Ld. Assessing Officer erred is not considering the fact that the assessee is eligible for deduction under Section 10A of the Income Tax Act, 1961 (in short

HYUNDAI MOTOR INDIA LTD.,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, the appeal filed by assessee in ITA No

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा(रण वष( /Assessment Year: 2011-12 V. Hyundai Motor India Limited The Deputy Commissioner Of Plot No. H-1, Sipcot Industrial Park Income Tax, Irrungattukottai, 1775, Jawaharlal Nehru Inner Sriperumbudur Taluk, Ring Road, Kancheepuram District, Anna Nagar Western Tamil Nadu-602117 Extension, Chennai-600101 [Pan: Aaach2364M] (अपीलाथ+/Appellant) (,-यथ+/Respondent)

TDS, the learned :- 4 -: DRP directed AO to verify details and allow credit as per law, vide its directions dated 28.12.2015 passed u/s 144C(5) of the 1961 Act. The AO while passing assessment order dated 28.01.2016 u/s 143(3) read with Section 144C(13) of the 1961 Act, levied interest on ‘assessed income’ instead of ‘returned income’. We have