THE COMMISSIONER OF INCOME TAX-LTU vs. WHIRLPOOL OF INDIA LTD

disallowed both under Sections 37 and 92 of the Act “it will result in double addition to the extent of the original amount incurred for the promotion of the brand of the foreign AE de hors the mark-up”. It 2015:DHC:10430-DB ITA Nos. 610/2014 and 228/2015 Page 17 of 35 was, accordingly held that

THE COMMISSIONER OF INCOME TAX-LTU vs. WHIRLPOOL OF INDIA LTD

disallowed both under Sections 37 and 92 of the Act “it will result in double addition to the extent of the original amount incurred for the promotion of the brand of the foreign AE de hors the mark-up”. It 2015:DHC:10430-DB ITA Nos. 610/2014 and 228/2015 Page 17 of 35 was, accordingly held that

THE PR. COMMISSIONER OF INCOME TAX -6 vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeals are disposed of in above terms

92B(2) i.e., there exists a prior agreement 2021:DHC:11-DB ITA 247/2019 and connected matters Page 11 of 17 in relation to such transaction between Citigroup Inc. (third person) and Wipro Ltd. (associated enterprise). In the light of this structure of transaction, it ceases to be uncontrolled transaction and, hence, Wipro Technology Services Ltd., disqualifies to become

THE PR. COMMISSIONER OF INCOME TAX -6 vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeals are disposed of in above terms

92B(2) i.e., there exists a prior agreement 2021:DHC:11-DB ITA 247/2019 and connected matters Page 11 of 17 in relation to such transaction between Citigroup Inc. (third person) and Wipro Ltd. (associated enterprise). In the light of this structure of transaction, it ceases to be uncontrolled transaction and, hence, Wipro Technology Services Ltd., disqualifies to become

THE PR. COMMISSIONER OF INCOME TAX -6 vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeals are disposed of in above terms

92B(2) i.e., there exists a prior agreement 2021:DHC:11-DB ITA 247/2019 and connected matters Page 11 of 17 in relation to such transaction between Citigroup Inc. (third person) and Wipro Ltd. (associated enterprise). In the light of this structure of transaction, it ceases to be uncontrolled transaction and, hence, Wipro Technology Services Ltd., disqualifies to become

THE PR. COMMISSIONER OF INCOME TAX -6 vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeals are disposed of in above terms

92B(2) i.e., there exists a prior agreement 2021:DHC:11-DB ITA 247/2019 and connected matters Page 11 of 17 in relation to such transaction between Citigroup Inc. (third person) and Wipro Ltd. (associated enterprise). In the light of this structure of transaction, it ceases to be uncontrolled transaction and, hence, Wipro Technology Services Ltd., disqualifies to become

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

disallowance of deduction claimed under section 80IA of the Act in respect of profit derived from business of generation of power. Before us, it is a common point between the parties that while deciding identical issue in assessee’s own case in the preceding assessment years, the Tribunal has upheld the decision of learned Commissioner (Appeals). 8.1 Having considered

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

disallowance of deduction claimed under section 80IA of the Act in respect of profit derived from business of generation of power. Before us, it is a common point between the parties that while deciding identical issue in assessee’s own case in the preceding assessment years, the Tribunal has upheld the decision of learned Commissioner (Appeals). 8.1 Having considered

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

disallowance of deduction claimed under section 80IA of the Act in respect of profit derived from business of generation of power. Before us, it is a common point between the parties that while deciding identical issue in assessee’s own case in the preceding assessment years, the Tribunal has upheld the decision of learned Commissioner (Appeals). 8.1 Having considered

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

disallowance of deduction claimed under section 80IA of the Act in respect of profit derived from business of generation of power. Before us, it is a common point between the parties that while deciding identical issue in assessee’s own case in the preceding assessment years, the Tribunal has upheld the decision of learned Commissioner (Appeals). 8.1 Having considered

CONCENTRIX DAKSH SERVICES INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-4(2), NEW DELHI

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

Bench: Sh. Saktijit Dey, Vice-Dr. B. R. R. Kumar

Section 92B and its prospective operation. As the 43 Concentrix Daksh Services India Pvt. Ltd. order of 7-2-2018 reserved by contentions, this Court does not propose to disturb the effect of that matter. The matter will be considered by the ITA T on its own merits. " 19. In view of the aforesaid sequence of events, it would

SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

disallowance under section 40a(i) of the Act for non- deduction of TDS under section 195 of the Act. 11.1 The Assessee during the course of the argument of this appeal, with regard to selection of comparables for determination of Arm‟s Length Price, only agitated/pressed the grounds relating to inclusion of (i) TCS E-serve Ltd. (in short

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

disallowing the provision for warranty created, while computing the income of the Assessee under minimum alternate tax provisions, by considering the same to be unascertainable in nature which is akin to a contingent liability as defined in section 115JB explanation 1(c) of the Act. 13. That on the facts and circumstances of the case

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

disallowing the provision for warranty created, while computing the income of the Assessee under minimum alternate tax provisions, by considering the same to be unascertainable in nature which is akin to a contingent liability as defined in section 115JB explanation 1(c) of the Act. 13. That on the facts and circumstances of the case

BAUSCH & LOMB EYECARE (INDIA) PVT. LTD.

The appeals of the Assessee are allowed and the appeals of the Revenue

92B of the Income Tax Act, 1961? 2015:DHC:10481-DB ITA Nos. 643,675-77/2014 and 165, 166/2015 Page 11 of 40 (iii) Whether under Chapter X of the Income Tax Act, 1961, a transfer pricing adjustment can be made by the Transfer Pricing Officer/ Assessing Officer in respect of expenditure treated as AMP Expenses

BAUSCH & LOMB EYECARE (INDIA) PVT. LTD.

The appeals of the Assessee are allowed and the appeals of the Revenue

92B of the Income Tax Act, 1961? 2015:DHC:10481-DB ITA Nos. 643,675-77/2014 and 165, 166/2015 Page 11 of 40 (iii) Whether under Chapter X of the Income Tax Act, 1961, a transfer pricing adjustment can be made by the Transfer Pricing Officer/ Assessing Officer in respect of expenditure treated as AMP Expenses

BAUSCH & LOMB EYECARE (INDIA) PVT. LTD.

The appeals of the Assessee are allowed and the appeals of the Revenue

92B of the Income Tax Act, 1961? 2015:DHC:10481-DB ITA Nos. 643,675-77/2014 and 165, 166/2015 Page 11 of 40 (iii) Whether under Chapter X of the Income Tax Act, 1961, a transfer pricing adjustment can be made by the Transfer Pricing Officer/ Assessing Officer in respect of expenditure treated as AMP Expenses

BAUSCH & LOMB EYECARE (INDIA) PVT. LTD.

The appeals of the Assessee are allowed and the appeals of the Revenue

92B of the Income Tax Act, 1961? 2015:DHC:10481-DB ITA Nos. 643,675-77/2014 and 165, 166/2015 Page 11 of 40 (iii) Whether under Chapter X of the Income Tax Act, 1961, a transfer pricing adjustment can be made by the Transfer Pricing Officer/ Assessing Officer in respect of expenditure treated as AMP Expenses