CONFERENCECALL SERVICES INDIA PRIVATE LTD,BANGALORE vs. DCIT, CORPORATE CIRCLE -1(2), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.319/Chny/2018 िनधा"रणवष"/Assessment Year: 2013-14 V. M/S.Conferencecall – The Dy. Commissioner- Services India Pvt. Ltd., Of Income Tax, Rmz Titanium, No.135, 1St Floor, Corporate Circle-1(2), Old Airport Road, Chennai. Bangalore-560 017. [Pan: Aaccc 6574 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

8) precluded DRP from setting aside any variation or issue any direction under sub-section (5) for further enquiry and passing of the assessment order, because DRP has been empowered as per sub-section (6) & (7) of Sec.144C of the Act, to make enquiry as it thinks fit; and more over, sub- section (13) of Section 144C

EATON POWER QUALITY PRIVATE LIMITED,PONDICHERRY vs. DCIT, PONDICHERRY

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

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1010/Chny/2017 िनधा"रण वष" / Assessment Year: 2012-13 Eaton Power Quality Private The Deputy Commissioner Of Limited, V. Income Tax, No.2, Evr Street Sedarapet, Pondicherry Circle, Puducherry 605 111, Pondicherry. Puducherry (Ut). [Pan: Aacc-6943-R] आयकर अपील सं./It(Tp)A No.: 35/Chny/2021 िनधा"रण वष" / Assessment Year: 2016-17 Eaton Power Quality Private The Assessing Officer, Limited, V. National E-Assessment Centre, No.2, Evr Street Sedarapet, Delhi. Puducherry 605 111, Puducherry (Ut). [Pan: Aacc-6943-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vishal Kalra, Advocate : Shri. S. Maruthu Pandian, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 01.05.2023 घोषणा क" तारीख/Date Of Pronouncement : 03.05.2023 आदेश /O R D E R

144C prescribe mandatory time limits both pre and post the stage of passing of a transfer pricing order. Assessments involving transfer pricing issues are different and distinct from regular assessments and the intention of Legislature is to fast track such assessments. Bearing in mind the specialized nature of such assessments, a separate set of Officers attend to the framing

EATON POWER QUALITY PRIVATE LIMITED,PUDUCHERRY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, PUDUCHERRY

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

8 :: aside any proposed variation or issue any direction under sub-section (5) for further enquiry and passing of the assessment order. As per sub- section (10) of Section 144C of the Act, every direction issued by the DRP shall be binding on the AO. As per sub-section (13) of section 144C of the Act, upon receipt

PFIZER HEALTHCARE INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CIRCLE-1-LTU, CHENNAI

In the result, the corporate additions made in the assessment order would not survive

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.641/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2016-17) M/S.Pfizer Healthcare India Pvt. Limited Dcit (Formerly Known As Hospira Healthcare India Corporate Circle-5(2)-Ltu, बनाम/ Private Limited) Chennai. Vs. 237, Emerald Building, Anna Salai, Chennai-600 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabco-2190-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri Ashik Shah (Ca)-Ld. Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 09-05-2024 घोषणा की तारीख /Date Of Pronouncement : 03-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

transfer pricing adjustment is non-est. Consequently, the Appellant cease to be an eligible assessee as defined under section 144C(15)(b) of the Act and therefore, the machinery provisions of Section 144C of the Act would not get triggered in the Appellant's case. Accordingly, the assessment in the case of the Appellant ought to have been completed within

DEPUTY COMMISSIONER OF INCOMETAX, CHENNAI vs. SAINT - GOBAIN INDIA PRIVATE LIMITED, CHENNAI

In the result, the assessee succeeds

Bench: Shri Aby T. Varkey & Shri Jagadish

8. During the course of hearing, the Assessee is noted to have filed additional grounds (supra), challenging the AO’s order as time-barred on the Jurisdictional ground that the Transfer Pricing Order dated 01.11.2019 and Final assessment order passed u/s 143(3) r.w.s 144C (3) of the Act dated 28.02.2020 is barred by limitation under section

SAINT-GOBAIN INDIA PRIVATE LIMITED,CHENNAI vs. DCIT NCC 8(1), CHENNAI

In the result, the assessee succeeds

Bench: Shri Aby T. Varkey & Shri Jagadish

8. During the course of hearing, the Assessee is noted to have filed additional grounds (supra), challenging the AO’s order as time-barred on the Jurisdictional ground that the Transfer Pricing Order dated 01.11.2019 and Final assessment order passed u/s 143(3) r.w.s 144C (3) of the Act dated 28.02.2020 is barred by limitation under section

TITAN COMPANY LIMITED,HOSUR vs. ACIT, CHENNAI

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

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.393/Chny/2018 & आयकर अपील सं./ It(Tp)A No.89/Chny/2018 िनधा>रण वष> /Assessment Years: 2013-14 & 2014-15 Titan Company Ltd., The Dy. Commissioner Of Income No.3, Spicot Industrial Complex, Vs. Tax, Hosur, Krishnagiri – 635 126. Ltu-2, [Pan: Aaact 5131A] Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent)

144C(1) of the Act dated 25.09.2017 & 24.09.2018, respectively. ITA No.393/Chny/2018 for A.Y 2013-14 and ITA No.89/Chny/2018 for A.Y 2014-15 2. Since the assessee carried out certain international transactions with its Associated Enterprises (‘AEs' in short), the same have been referred to Transfer Pricing Officer (‘TPO' in short) DC/ACIT(TP)-3(2), Chennai for determination

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE LTU-1, CHENNAI, NUNGAMBAKKAM vs. ORIENT GREEN POWER COMPANY LIMITED , CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

Transfer Pricing Officer (TPO) for determination of ALP of these domestic transactions as per Section 92BA(i) of the Act. The impugned assessment order passed u/s 143(3) r.w.s. 144C(3) of the Act on 26/12/2019 after following the order of the TPO u/s 92CA(3) of the Act and income of the 7 assessee was determined at Rs.7

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

ASSISTANT COMMISSIONER OF INCOME TAX, TIRUNELVELI vs. LOYAL TEXTILE MILLS LTD, KOVILPATTI

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

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

144C(3) dated 30.09.2023, assessed the income at Rs.22,07,36,266/-, making additions (i)Rs.21,29,06,078/- towards difference in deduction u/s.80IA of the Act; (ii)Rs.42,48,536/- towards disallowance u/s.40(a)(ia) of the Act for non- deduction of tax on domestic commission (iii) Rs.10,56,694/- towards disallowance u/s.40(a)(i) for non-deduction

SIEMENS GAMESA RENEWABLE POWER PRIVATE LIMITED,CHENNAI vs. DCIT, CORPORATE CIRCLE 2(1), CHENNAI

The appeal stand partly allowed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./Ita No.71/Chny/2018 (िनधा<रणवष< / Assessment Year: 2013-14) & आयकरअपीलसं./It(Tp)A No.88/Chny/2018 (िनधा<रणवष< / Assessment Year: 2014-15) M/S. Siemens Gamesa Renewable Power Dcit Private Limited Corporate Circle-2(1) (Formerly Known As Gamesa Renewable Chennai. बनाम/ Pvt.Ltd. Before That Known As Gamesa Wind Vs. Turbine Pvt.Ltd.) 334, Futura Tech Park, 8Th Floor, Block B Sholinganallur, Chennai-600 119. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aaccg-6027-C (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri B. Ramakrishnan (Fca) & Shri Shrenik Chordia (Ca) – Ld.Ar !थ" की ओर से/Respondent By : Shri Sasi Kumar (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 12-07-2023 घोषणाकीतारीख/Date Of Pronouncement : 08-09-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2013- 14 & 2014-15 Have Identical Facts & Issues. The Appeal For Ay 2013- 14 Arises Out Of Final Assessment Order Dated 30-10-2017 Passed By Ld.

144C(5) dated 21-09-2017. Since the assessee carried out certain international transactions with its Associated Enterprises (AE), the same were referred to Ld. Transfer Pricing Officer-2, Chennai (TPO) and an order was passed by Ld. TPO u/s 92CA(3) on 31-10-2016. The Ld. TPO proposed certain Transfer Pricing Adjustments which were incorporated in draft assessment

DEPUTY COMMISSIONER OF INCOME TAX, TIRUNELVELI vs. M/S.LOYAL TEXTILE MILLS LIMITED, KOVILPATTI

In the result, both appeals filed by the Revenue are dismissed

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.192/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.193/Chny/2025, A.Y.: 2018-19 V. Deputy Commissioner Of Income M/S.Loyal Textile Mills Tax, Limited, Circle-1, New No.21, Old No.4, Tirunelveli. Mill Street, Kovilpatti, Tamil Nadu-628 501. [Pan: Aaacl2632C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Bhupendran, Advocate. : प्रत्यर्थी की ओर से /Respondent By Mr.Krishna Murthy At, Jcit सुनवाईकीतारीख/Date Of Hearing : 22.10.2025 घोषणाकीतारीख /Date Of Pronouncement : 30.10.2025

144C(3) dated 29.10.2021, assessed the income at Rs.19,88,91,134/–, making two additions—(i) Rs.4,26,45,814/– towards difference in deduction u/s 80IA, and (ii) Rs.2,89,80,000/– towards disallowance u/s 40(a)(ia) for non-deduction of tax on commission paid to non-resident agents. 3. The CIT(A), after considering the submissions

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUNELVELI, TIRUNELVELI vs. M/S.LOYAL TEXTILE MILLS LIMITED, KOVILPATTI

In the result, both appeals filed by the Revenue are dismissed

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.192/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.193/Chny/2025, A.Y.: 2018-19 V. Deputy Commissioner Of Income M/S.Loyal Textile Mills Tax, Limited, Circle-1, New No.21, Old No.4, Tirunelveli. Mill Street, Kovilpatti, Tamil Nadu-628 501. [Pan: Aaacl2632C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Bhupendran, Advocate. : प्रत्यर्थी की ओर से /Respondent By Mr.Krishna Murthy At, Jcit सुनवाईकीतारीख/Date Of Hearing : 22.10.2025 घोषणाकीतारीख /Date Of Pronouncement : 30.10.2025

144C(3) dated 29.10.2021, assessed the income at Rs.19,88,91,134/–, making two additions—(i) Rs.4,26,45,814/– towards difference in deduction u/s 80IA, and (ii) Rs.2,89,80,000/– towards disallowance u/s 40(a)(ia) for non-deduction of tax on commission paid to non-resident agents. 3. The CIT(A), after considering the submissions

INTERNATIONAL FLAVOURS & FRAGRANCES INDIA PRIVATE LIMITED,CHENNAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHENNAI

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

transfer pricing\nadjustment made in the final assessment order. Therefore, it is established that the\nAssessing Officer has examined the relevant material and the matter was\nadjudicated upon after due application of mind, specifically the fact that the\nassessee had transactions with its foreign associated enterprises including the\nroyalty. (para 4 and 5 of page no.124 of the paper book

DEPUTY COMMISSIONER OF INCOME TAX, TRICHY vs. DALMIA CEMENT (BHARAT) LIMITED, TRICHY

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

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

144C(3) r.w.s. 144B of the Act vide order dated 30.09.2022 for the relevant assessment year 2019-20. The assessee before CIT(A) contended that the assessment order passed by the Assessment Unit / AO is barred by limitation. The assessee before CIT(A) contended that the assessee during the course of assessment proceedings submitted before the AO that the time

NVH INDIA AUTO PARTS PRIVATE LIMITED,KANCHEEPURAM vs. DCIT CORPORATE CIRCLE 4(2), CHENNAI

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

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 2773/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 Nvh India Auto Parts Private Deputy Commissioner Of Limited, V. Income-Tax, B-68, Sipcot Industrial Park, Corporate Circle -4(2), Irungattukottai, Sriperumbadur Nungambakkam, Taluk, Kancheepuram – 602 105. Chennai – 600 034. [Pan: Aaccn-2857-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S.P. Chidambaram, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 08.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 31.10.2023

section 143(3) r.w.s. 92CA(3) of the Act by the Deputy Commissioner of Income-tax, Corporate Circle - 4(2), Chennai ('the Assessing Officer/1 'AO") for the aforesaid assessment year (AY") on the following among other grounds: TRANSFER PRICING GROUNDS 2. The AO / Transfer Pricing Officer (TPO') and the Dispute Resolution Panel (DRP) have erred in law and facts

INTERNATIONAL SEAPORT DREDGING LIMITED,CHENNAI vs. DCIT, CHENNAI

The appeal stand allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकर अपील सं./ Ita No.72/Chny/2018 (िनधा)रणवष) / Assessment Year: 2013-14) & आयकर अपील सं./ It (Tp)A No.35/Chny/2018 (िनधा)रणवष) / Assessment Year: 2014-15) & आयकर अपील सं./ It (Tp)A No.87/Chny/2019 (िनधा)रणवष) / Assessment Year: 2015-16) M/S. International Seaport Dredging Dcit / Jcit(Osd) Private Limited, Corporate Circle-2(2) बनाम 5Th Floor, Challam Towers, Chennai. Old No.62, New No.113, / Vs. Dr.Radhakrishnan Salai Chennai-600 004. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aabci-2286-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Ashik Shah (C.A) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri A.Sasi Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 05-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 02-05-2025 आदेश / O R D E R Per Manu Kumar Giri, Jm: These Appeals By Assessee For Assessment Years (Ay) 2013-14 & 2014-15 Arise Out Of The Separate Orders Of Assessments Framed By Ld.

144C(13) of the Act on 26/10/2017 and 28.06.2018 respectively, whereas appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of the Ld. CIT(A)-6 dated 20.09.2019. The grounds taken by the assessee for Assessment Years (AYs) 2013-14, 2014-15 and 2015-16 read as under: A.Y. 2013-14: The grounds stated here

COASTAL ENERGY PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.2305/Chny/2012 िनधा"रण वष"/Assessment Year: 2008-09 Coastal Energy Private Limited, Vs. The Assistant Commissioner Of 5, Buhari Buildings, Moores Road, Income Tax, Thousand Lights, Chennai 600 006. Company Circle I(3), Chennai. [Pan: Aaacc4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, Fca ""थ" की ओर से/Respondent By : Shri A. Sasi Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 10.11.2025 घोषणा की तारीख /Date Of Pronouncement : 06.02.2026 आदेश /O R D E R

144C(13) & 92CA(3) of the Income Tax Act, 1961 [“Act” in short] for the assessment year 2008-09. 2. Ground No. 1 raised by the assessee is general in nature and requires no adjudication. 2 I.T.A. No.2305/Chny/12 3. Ground No. 2 (2.1) raised by the assessee as to whether the Assessing Officer/DRP is justified in making addition of shortage