DCIT, MORADABAD vs. M/S. JUBILANT ORGANOSYES LTD., UTTAR PRADESH

In the result, the appeal is partly allowed

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2009-10

gain from business in terms of sub- section (8) to Section 80IA. Learned counsel for respondent-assessee submits that Assessing Officer is competent to decide said question as per law and hands and power of Assessing Officer have not been curtailed and present order does not give any specific or clear finding/direction. We take statement made by learned counsel respondent

M/S. JUBILANT LIFE SCIENCES LIMITED,NOIDA vs. ADDL.CIT, MORADABAD

In the result, the appeal is partly allowed

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2009-10

gain from business in terms of sub- section (8) to Section 80IA. Learned counsel for respondent-assessee submits that Assessing Officer is competent to decide said question as per law and hands and power of Assessing Officer have not been curtailed and present order does not give any specific or clear finding/direction. We take statement made by learned counsel respondent

DCIT, MORADABAD vs. SH. JUBILANT LIFE SCIENCES LTD., UTTAR PRADESH

In the result, the appeal is partly allowed

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2009-10

gain from business in terms of sub- section (8) to Section 80IA. Learned counsel for respondent-assessee submits that Assessing Officer is competent to decide said question as per law and hands and power of Assessing Officer have not been curtailed and present order does not give any specific or clear finding/direction. We take statement made by learned counsel respondent

M/S. JUBILANT LIFE SCIENCES LIMITED,NOIDA vs. ADDL.CIT, MORADABAD

In the result, the appeal is partly allowed

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2009-10

gain from business in terms of sub- section (8) to Section 80IA. Learned counsel for respondent-assessee submits that Assessing Officer is competent to decide said question as per law and hands and power of Assessing Officer have not been curtailed and present order does not give any specific or clear finding/direction. We take statement made by learned counsel respondent

EXL SERVICE.COM (INDIA) PVT. LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, the appeal by the assessee as well as ofthe department are partly allowed for statistical purposes

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner Of Income 414, 4Th Floor, Dlf Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, Dda New Delhi District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Ita No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4Th Floor, Dlf Jasola, Tower- Tax, Circle-1 (Ltu), New Delhi-110017 B, Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaace5174C Assessee By : Sh. Ajay Vohra, Adv. Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Piyush Jain, Cit Dr Date Of Hearing : 07.10.2017 Date Of Pronouncement : 03.01.2017 Order Per N. K. Saini, Am:

Gain Communication Pvt. Ltd. Vs ITO in ITA No. 1685/PN/2007 " Demag Cranes and Components Pvt. Ltd. Vs DCIT in ITA No.120/PN/2011 " Nokia India Pvt. Ltd. Vs ACIT in ITA No. 4559/Del/2011 " Emersons Process Management India Pvt. Ltd. Vs ACIT in ITA No. 8118/Mum/2010 " Pitney Bowes Software India Pvt. Ltd. Vs ITO in " Mercer Consulting India Pvt. Ltd. Vs DCIT

DCIT (LTU), NEW DELHI vs. M/S. EXL SERVICE.COM (INDIA) PVT. LTD., NEW DELHI

In the result, the appeal by the assessee as well as ofthe department are partly allowed for statistical purposes

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner Of Income 414, 4Th Floor, Dlf Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, Dda New Delhi District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Ita No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4Th Floor, Dlf Jasola, Tower- Tax, Circle-1 (Ltu), New Delhi-110017 B, Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaace5174C Assessee By : Sh. Ajay Vohra, Adv. Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Piyush Jain, Cit Dr Date Of Hearing : 07.10.2017 Date Of Pronouncement : 03.01.2017 Order Per N. K. Saini, Am:

Gain Communication Pvt. Ltd. Vs ITO in ITA No. 1685/PN/2007 " Demag Cranes and Components Pvt. Ltd. Vs DCIT in ITA No.120/PN/2011 " Nokia India Pvt. Ltd. Vs ACIT in ITA No. 4559/Del/2011 " Emersons Process Management India Pvt. Ltd. Vs ACIT in ITA No. 8118/Mum/2010 " Pitney Bowes Software India Pvt. Ltd. Vs ITO in " Mercer Consulting India Pvt. Ltd. Vs DCIT

SAMSUNG INDIA ELECTRONICS PVT. LTD.,GURGAON vs. ADDL. CIT, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

capital expenditure incurred or made for creating an intangible capital asset. Appropriate in this regard would be to reproduce the observations in CIT v. Monto Motors Ltd. [2012] 206 Taxman 43/19 taxmann.com 57 (Delhi), which read:— "4. … Advertisement expenses when incurred to increase sales of products are usually treated as a revenue expenditure, since the memory of purchasers or customers

SAMSUNG INDIA ELECTRONICS PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

capital expenditure incurred or made for creating an intangible capital asset. Appropriate in this regard would be to reproduce the observations in CIT v. Monto Motors Ltd. [2012] 206 Taxman 43/19 taxmann.com 57 (Delhi), which read:— "4. … Advertisement expenses when incurred to increase sales of products are usually treated as a revenue expenditure, since the memory of purchasers or customers

ACIT, NEW DELHI vs. M/S SAMSUNG INDIA ELECTRONICS LTD.,, GURGAON

Bench: Shri Amit Shukla & Shri Prashant Maharishi

capital expenditure incurred or made for creating an intangible capital asset. Appropriate in this regard would be to reproduce the observations in CIT v. Monto Motors Ltd. [2012] 206 Taxman 43/19 taxmann.com 57 (Delhi), which read:— "4. … Advertisement expenses when incurred to increase sales of products are usually treated as a revenue expenditure, since the memory of purchasers or customers

SAMSUNG INDIA ELECTRONICS PVT. LTD.,,GURGAON vs. ADDL. CIT, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

capital expenditure incurred or made for creating an intangible capital asset. Appropriate in this regard would be to reproduce the observations in CIT v. Monto Motors Ltd. [2012] 206 Taxman 43/19 taxmann.com 57 (Delhi), which read:— "4. … Advertisement expenses when incurred to increase sales of products are usually treated as a revenue expenditure, since the memory of purchasers or customers

SAMSUNG INDIA ELECTRONICS PVT. LTD.,GURGAON vs. ADDL. CIT, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

capital expenditure incurred or made for creating an intangible capital asset. Appropriate in this regard would be to reproduce the observations in CIT v. Monto Motors Ltd. [2012] 206 Taxman 43/19 taxmann.com 57 (Delhi), which read:— "4. … Advertisement expenses when incurred to increase sales of products are usually treated as a revenue expenditure, since the memory of purchasers or customers

SAMSUNG INDIA ELECTRONICS PVT. LTD.,GURGAON vs. ADDL. CIT, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

capital expenditure incurred or made for creating an intangible capital asset. Appropriate in this regard would be to reproduce the observations in CIT v. Monto Motors Ltd. [2012] 206 Taxman 43/19 taxmann.com 57 (Delhi), which read:— "4. … Advertisement expenses when incurred to increase sales of products are usually treated as a revenue expenditure, since the memory of purchasers or customers

SAMSUNG INDIA ELECTRONICS PVT. LTD.,GURGAON vs. JCIT, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

capital expenditure incurred or made for creating an intangible capital asset. Appropriate in this regard would be to reproduce the observations in CIT v. Monto Motors Ltd. [2012] 206 Taxman 43/19 taxmann.com 57 (Delhi), which read:— "4. … Advertisement expenses when incurred to increase sales of products are usually treated as a revenue expenditure, since the memory of purchasers or customers

SANSUNG INDIA ELECTRONICS PVT. LTD.,GURGAON vs. ADDL. CIT, SPECIAL RANGE- 8 , NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

capital expenditure incurred or made for creating an intangible capital asset. Appropriate in this regard would be to reproduce the observations in CIT v. Monto Motors Ltd. [2012] 206 Taxman 43/19 taxmann.com 57 (Delhi), which read:— "4. … Advertisement expenses when incurred to increase sales of products are usually treated as a revenue expenditure, since the memory of purchasers or customers

PERFETTI VAN MELLE INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

In the result, the additional ground raised by the assessee is allowed

Bench: The Income Tax Appellate Tribunal, Delhi Bench “I-2”, New Delhi

gain competitive advantage. TV advertisements/commercials and video clips in local cable networks and advertisements in local radio networks are produced in local languages to make a difference in the minds of the customer. The Company also gives print ads in newspapers and magazines on regular basis. The marketing team at Perfetti India decides the mix to be used for promotional

TUPPERWARE INDIA PRIVATE LIMITED,NEW DELHI vs. DCIT,CIRCLE-25(1), NEW DELHI

In the result, the appeal of the assessee for AY 2018-19 is partly allowed for statistical purposes

Bench: Shri Mahavir Singh & Shri M. Balaganesh

capital adjusted margin of 4.15% (35th percentile) to 10.29% (65th percentile) with a median of 8.18%. Accordingly, the transactions of assessee was held to be at arm‟s length by the assessee in the transfer pricing documentation. 5. During the course of TP assessment proceedings, the learned TPO requested for various information/ documents which were filed from time to time

TUPPERWARE INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE-25(1) , NEW DELHI

In the result, the appeal of the assessee for AY 2018-19 is partly allowed for statistical purposes

Bench: Shri Mahavir Singh & Shri M. Balaganesh

capital adjusted margin of 4.15% (35th percentile) to 10.29% (65th percentile) with a median of 8.18%. Accordingly, the transactions of assessee was held to be at arm‟s length by the assessee in the transfer pricing documentation. 5. During the course of TP assessment proceedings, the learned TPO requested for various information/ documents which were filed from time to time

MOSERBAER INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeal is dismissed

Bench: Shri N. K. Saini & Ms Suchitra Kamblemoserbaer India Ltd. Vs Assistant Commissioner Of Tax, 43-A, Okhla Indl Area, Income Tax Phase-Iii Circle 5(1) New Delhi-110020 New Delhi Aaam0322J (Respondent) (Appellant) Moserbaer India Ltd. Vs Assistant Commissioner Of Tax, 43-A, Okhla Indl Area, Income Tax Phase-Iii Circle 5(1) New Delhi-110020 New Delhi Aaam0322J (Respondent) (Appellant) Astt. Commissioner Of Income Tax Vs Moserbaer India Ltd. Circle 5(1) Tax, 43-A, Okhla Indl Area, New Delhi Phase-Iii New Delhi-110020 (Appellant) Aaam0322J (Respondent) Moserbaer India Ltd. Vs Dcit Tax, 43-A, Okhla Indl Area, Circle 17(1) Phase-Iii New Delhi New Delhi-110020 (Respondent) Aaam0322J (Appellant)

gains derived from the assessee from export business and therefore, it satisfies the requirements of Section 10B of the Act. Thus, the Assessing Officer was not correct in disallowing this claim of the assessee. Ground No. 6 is allowed. 22. As regards to Ground No. 7, relating to disallowance of royalty/technical know-how, the Ld. AR submitted that during