M/S. NEW DELHI TELEVISION LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

92A taxpa the by the adopt order A.O. nce payer tion enterp yer taxpa Transf ed of the and as per rise yer er by A.O. natur section and Pricing TPO e 92B the Officer of and countr under busin assess y section ess ment in 92CA year which (3) it is reside nt ANNEXURE II Order under section

GE CAPITAL BUSINESS PROCESS MANAGEMENT SERVICES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed for statistical purpose

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 403/Del/2017 (A.Y 2012-13) (Through Physical Hearing) Sbi Business Process Vs Dcit Management Services Pvt. Ltd. Circle 10(1) Earlier Known As C. R. Building, I. P. Estate, Ge Capital Business Process New Delhi Management Services Pvt. Ltd. 401, 402, 4Th Floor, Aggarwal Millennium Tower, E- 1,2,3, Netaji Subhash Place, Wazirpur, New Delhi Pan: Aabcg0222E (Appellant) (Respondent)

disallowed by the Appellant under section 40(a)(i) of the Act while computing its total income as per the return of income, leading to double taxation of the self-same amount. 3.9.2 erred in not allowing depreciation @ 60% on the above payments applicable to computer software in accordance with the provisions of section

JUBILANT FOODWORKS LTD.,NOIDA vs. DCIT, CIRCLE-1, NOIDA

In the result, appeal is partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2014-15 Jubilant Foodworks Ltd., Versus Dcit, Circle-1, Plot No. 1A, Sector-16A, Noida. Noida. Pan: Aabcd1821C (Appellant) (Respondent) Assessee By : Sh. Ajay Vohra, Sr. Advocate Sh. K.M. Gupta, Advocate Sh. Shruti Khimta, A.R. Revenue By : Sh. Rajesh Kumar, Cit-Dr

section 92A(2) are also satisfied. Therefore, the aforesaid two entities have to be considered as AEs. 12. On merits of the issue, learned Departmental Representative submitted, since the roles and responsibilities under both the agreements with Dominos Pizza and Dunkin Donuts are similar, the rate of franchise fee/royalty should also be similar. Therefore, since the assessee had paid franchise

PCL FOODS PVT. LTD.,GURGAON vs. ADDI CIT, NATIONAL E- ASSESMENT CENTRE, NEW DELHI

In the result, this appeal of the assessee is partly allowed

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh[Assessment Year: 2016-17] Pcl Foods Private Limited, Additional / Joint/ Unit No.-219, Plot No. 2, Deputy/Assistant Vardhman Crown Mall, Lsc, Vs Commissioner Of Income Sector 19, Dwarka, New Tax/ Income Tax Officer, Delhi-110075. National E-Assessment Centre, Delhi. Pan- Aahcp3493L Assessee Revenue

Section 92CA(1) of the Act, by the ITO, ward 19(2), New Delhi to determine the Arm’s length price in respect of international transactions undertaken by the assessee company with its Associates Enterprises. The TPO noted that the assessee had entered into international transactions with the following group entities Sr. Name of the Group Nature of Brief description

ITO, NEW DELHI vs. M/S. METALS RUSSIA INDIA PVT. LTD., NEW DELHI

In the result, appeal of the Department dismissed

Bench: Shri Bhavnesh Saini & Shri T.S. Kapoor

92A and Section 92F(iii) of the Act. However, based on the relevant document it is seen that the appellant has only one associated enterprise that is M/s International Steel and Tube Industries Limited (ISTIL) which is the 99.99% share holder of the assessee company. The contract agreement is between appellant, M/s ' Mont Blanc Trading Company, MZTM Ukraine and SAIL

CIT vs. CUSHMAN AND WAKEFIELD INDIA PVT LTD

The appeal is partly allowed

92A to 92F have also been introduced to meet the desired objective of ensuring that the local tax base of an assessee is fair. 22. Section 92D provides that every person who has entered into an international transaction or specified domestic transaction, during a previous year, shall keep and maintain such information and documents, prescribed by the Board, as will

PCIT-1, NEW DELHI vs. BEAM GLOBAL SPIRITS & WINE (INDIA)PVT.LTD.

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

92A, 92B, 92C, 92D and 92E, unless the context otherwise requires,— (i) "accountant" shall have the same meaning as in the Explanation below sub-section (2) of section 288; Digitally Signed By:KAMLESH KUMAR Signing Date:07.03.2025 15:09:32 Signature Not Verified ITA 155/2022 & 156/2022 Page 5 of 38 (ii) "arm's length price" means a price which

PCIT-1, NEW DELHI vs. BEAM GLOBAL SPIRITS & WINE (INDIA) PVT. LTD.

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

92A, 92B, 92C, 92D and 92E, unless the context otherwise requires,— (i) "accountant" shall have the same meaning as in the Explanation below sub-section (2) of section 288; Digitally Signed By:KAMLESH KUMAR Signing Date:07.03.2025 15:09:32 Signature Not Verified ITA 155/2022 & 156/2022 Page 5 of 38 (ii) "arm's length price" means a price which

DCIT, NEW DELHI vs. M/S DABUR INDIA LTD,, NEW DELHI

In the result appeal of the assessee is partly allowed for statistical purposes and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3257/Del/2013 : Asstt. Year : 2006-07 Dabur India Ltd., Vs Asstt. Commissioner Of Income 8/3, Asaf Ali Road, Tax, Central Circle-22, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacd0474C

disallowance u/s 40(a)(ia) which comprises off sale of scrap, rental income, misc income as the same were not considered by the AO while computing the deduction on the section 801B & 801C of the Act, 1961? 7. The appellant craves leave, to add, alter or amend any ground of appeal raised above at the time of the hearing

M/S DABUR INDIA LTD.,,DELHI vs. ACIT, NEW DELHI

In the result appeal of the assessee is partly allowed for statistical purposes and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3257/Del/2013 : Asstt. Year : 2006-07 Dabur India Ltd., Vs Asstt. Commissioner Of Income 8/3, Asaf Ali Road, Tax, Central Circle-22, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacd0474C

disallowance u/s 40(a)(ia) which comprises off sale of scrap, rental income, misc income as the same were not considered by the AO while computing the deduction on the section 801B & 801C of the Act, 1961? 7. The appellant craves leave, to add, alter or amend any ground of appeal raised above at the time of the hearing

DCIT,CIRCLE3-13(2), NEW DELHI vs. JUBILANT FOODWORKS LTD., NOIDA

In the result, appeals of Revenue are dismissed and Cross Objections of assessee are allowed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat(Through Video Conferencing)

section 92A (2)(g) of the Act in respect of the transaction of the Appellant with the third parties namely Domino Pizza Overseas Franchise BV (DPOF), Domino Pizza International Franchising Inc. (DPIF) & Dunkin Donuts Franchising LLC (DDFL). 3. That the Ld. CIT(A)/TPO erred incorrectly holding that entities with whom Appellant has undertaken transaction payment of royalty are Associate

DCIT, CIRCLE-1, NEW DELHI vs. JUBILANT FOODWORKS LTD., NOIDA

In the result, appeals of Revenue are dismissed and Cross Objections of assessee are allowed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat(Through Video Conferencing)

section 92A (2)(g) of the Act in respect of the transaction of the Appellant with the third parties namely Domino Pizza Overseas Franchise BV (DPOF), Domino Pizza International Franchising Inc. (DPIF) & Dunkin Donuts Franchising LLC (DDFL). 3. That the Ld. CIT(A)/TPO erred incorrectly holding that entities with whom Appellant has undertaken transaction payment of royalty are Associate

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, ITA NO. 7691/Del/2017 stands allowed

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

Disallowance u/s 10A of the Act 2.3 The first issue in dispute arising out of grounds 2 to 6 of appeal pertains to Transfer Pricing Adjustment on account of excessive AMP expenditure of Rs.114.89 crores. Briefly stated, the relevant facts in this regard are that the assessee M/s Amadeus India Pvt. Ltd. is an Indian Company whose share holding

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, ITA NO. 7691/Del/2017 stands allowed

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

Disallowance u/s 10A of the Act 2.3 The first issue in dispute arising out of grounds 2 to 6 of appeal pertains to Transfer Pricing Adjustment on account of excessive AMP expenditure of Rs.114.89 crores. Briefly stated, the relevant facts in this regard are that the assessee M/s Amadeus India Pvt. Ltd. is an Indian Company whose share holding

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 2(2), NEW DELHI

In the result, ITA NO. 7691/Del/2017 stands allowed

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

Disallowance u/s 10A of the Act 2.3 The first issue in dispute arising out of grounds 2 to 6 of appeal pertains to Transfer Pricing Adjustment on account of excessive AMP expenditure of Rs.114.89 crores. Briefly stated, the relevant facts in this regard are that the assessee M/s Amadeus India Pvt. Ltd. is an Indian Company whose share holding

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),MUMBAI vs. ACIT,. CIRCLE-26(2), NEW DELHI

In the result, all above said grounds are allowed for statistical purpose

Bench: Shri S. Rifaur Rahman & Shriyogesh Kumar U.S.Vodafone Idea Ltd Vs. Acit, (Earlier Known As Vodafone Circle-26(2), Mobile Services Ltd) New Delhi 10Th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharastra (Appellant) (Respondent) Pan: Aaacb2100P

92A of the Act. We repeat that this assessee and its overseas associate enterprise admittedly fall in this category. There is further no quarrel about its Deltamethrin sale to be in the nature of international transactions u/s. 92B of theAct. We notice that section 92C(1) of the Act postulates arms length price computation by applying six methods namely; comparable

M/S. BECHTEL INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed on transfer

Bench: Shri S.V. Mehrotra & Shri Chandra Mohan Garg

section 92A(2)(b) or in Rule 92A(2)(b) or in Rule 10B of the Rules for applying filter to the related party transactions, however, it is a well-settled proposition that if any company is functionally comparable with the taxpayer but at the same time it is more than a specific percentage of RTP, then the same should

(Now known as Sony India Limited)

Sections (1) and (2) to Section 92C are applicable to the assessed, as well as the Assessing Officer invoking power under Sub-Section (3) to Section 92C of the Act. As noted above, sub-section (2) to Section 92C stipulates that most appropriate method, out of the methods specified in sub-section (1) shall be applied to determine