TAPI JWIL JV,NEW DELHI vs. ITO, WARD-62(4), NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 6722/Del/2018 : Asstt. Year : 2014-15 Ita No. 4873/Del/2019 : Asstt. Year : 2014-15 Tapi Jwil Jv, Vs Income Tax Officer, C/O C. S. Anand, Adv., Ward-62(4), 104, Pankaj Tower, 10, L.S.C. New Delhi Savita Vihar, Delhi-110092 (Appellant) (Respondent) Pan No. Aadat3744J Assessee By : Sh. C. S. Anand, Adv. Revenue By : Sh. Amitabh K. Sinha, Cit-Dr Date Of Hearing: 18.07.2023 Date Of Pronouncement: 16.10.2023 Order Per Dr. B. R. R. Kumar:

271-I, section 271J, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause

RAKESH KUMAR GUPTA,DELHI vs. LD. ITO, WARD 35(1), DELHI, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2021-22] Rakesh Kumar Gupta, Income Tax Officer, Ward-35(1), B-2/38, Ground Floor, E-2, Civic Centre, Delhi-110002 Ashok Vihar, Phase-Ii, Vs Delhi-110052 Pan-Aafhr8657H Appellant Respondent

92D, declared the international transaction under Chapter X, and, disclosed all the material facts relating to the transaction; and (e) the amount of undisclosed income referred to in Section 271- AAB. (7) The penalty referred to in sub-section (1) shall be a sum equal to fifty per cent of the amount of tax payable on under-reported income

COMMISSIONER OFINCOME TAX-I vs. M/S BUMI HIWAY (I) P. LTD

section 92D(3) of the Act. The AO may initiate penalty u/s 271 G of the Act. " Therefore, it is clear

LM WIND POWER AS ,DENMARK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX 2(2)(1), DELHI

In the result, ground raised by the assessee is allowed

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Lm Wind Power As, Vs, Acit, Circle Juptervej 6, 6000 Kolding, International Tax 2(2)(1), Denmark – 999999. Delhi (Pan :Aabcl8590Q) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate Shri Aditya Vohra, Advocate Shri Arpitgoyal, Ca Revenue By : Shri Saroj Kumar Dubey, Cit Dr Date Of Hearing : 27.08.2025 Date Of Order : 21.11.2025 Order Per S. Rifaur Rahman: 1. This Appealpreferred By The Assessee Is Directed Against The Assessment Order Dated 27.01.2025 Passed By The Acit, Circle Int. Tax 2(2)(1), Delhi Under Section 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020-21 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :- “1. That On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 29.07.2024 Passed Under Section 143(3) Read With Section 144C(13) Of The Income-Tax Act, 1961 (He Act") For Assessment Year 2020-21 Assessing The Total Income Of The Assessee At Rs.81,14, 14,893 Is Bad In Law, Void- Ab-Initio & Therefore, Liable To Be Quashed And/ Or Set Aside.

271 or section 271BA, if any person in respect of an international transaction or specified domestic transaction,— (i) fails to keep and maintain any such information and document as required by sub-section (1) or sub-section (2) of section 92D; (ii) fails to report such transaction which he is required to do so; or (iii) maintains or furnishes

OLYMPUS MEDICAL SYSTEMS INDIA PVT. LTD.,GURUGRAM vs. DCIT, CIRCLE- 3(1), GURUGRAM

In the result, the ground of the assessee from serial No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 92D of Income Tax Act R/w. Rule 10D and 92D of Income Tax Rules, 1962. If the assessee doesn’t provide the financials of its AE’s, the TPO/AO/DRP can very well invoke the provisions of Income tax Provisions of Income-Tax Act and the Rules framed there under to call for such records not only from the country

MOTOROLA SOLUTIONS INDIA PVT. LTD.,GURGAON vs. ACIT, GURGAON

In the result, the appeal being ITA No

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

penalty proceedings u/s 271(1)(c) which is premature at this stage and accordingly, the same is dismissed as such. 21. Ground No.7 is general in nature, hence the same is dismissed as such. 22. In the result, the appeal filed by the assessee being ITA No.4789/Del/2014 for AY 2005-06 is partly allowed. 23. The assessee has filed appeal

DCIT, GURGAON vs. M/S. MOTOROLA INDIA PVT. LTD., GURGAON

In the result, the appeal being ITA No

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

penalty proceedings u/s 271(1)(c) which is premature at this stage and accordingly, the same is dismissed as such. 21. Ground No.7 is general in nature, hence the same is dismissed as such. 22. In the result, the appeal filed by the assessee being ITA No.4789/Del/2014 for AY 2005-06 is partly allowed. 23. The assessee has filed appeal

M/S. MOTOROLA SOLUTIONS INDIA PRIVATE LIMITED,GURGAON vs. ACIT, GURGAON

In the result, the appeal being ITA No

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

penalty proceedings u/s 271(1)(c) which is premature at this stage and accordingly, the same is dismissed as such. 21. Ground No.7 is general in nature, hence the same is dismissed as such. 22. In the result, the appeal filed by the assessee being ITA No.4789/Del/2014 for AY 2005-06 is partly allowed. 23. The assessee has filed appeal

MOTHERSON SUMI SYSTEMS LIMITED,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2010-11

u/s 10B of the Act in view of provision of section 10B(1) read with section 108(4) of the Act. 3. The Ld. DRP erred both on facts and in law in confirming the Ld. AO/TPO's action of making an adjustment of Rs. 8,09,277/- to the income of the Appellant by holding that the international transactions

HEADSTRONG SERVICES INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee stands partly allowed for statistical purposes in terms of our observations contained in the preceding paragraphs

Bench: Shri B. R. R. Kumar

penalty proceedings under section 271 (1)(c) of the Act. 3. The brief facts of the case: The assessee company is wholly owned subsidiary of Headstrong Services LLC USA, engaged in the business of development of computer software, providing IT enabled services, which are in the nature of accounting support, quality, human resource services, etc. 4. The assessee filed

SONY INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

penalty proceedings under section 271(1)(c) of the Act.” “On the facts and in the circumstances of the case the Hon’ble DRP-V, New Delhi has erred in law and on facts in directing to recomputed depreciation on software licence as per Item No.III (5) of Part A of Appendix 1 of the Income-tax Rules

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

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

penalty proceedings under section 271(1)(c) of the Act.” “On the facts and in the circumstances of the case the Hon’ble DRP-V, New Delhi has erred in law and on facts in directing to recomputed depreciation on software licence as per Item No.III (5) of Part A of Appendix 1 of the Income-tax Rules

IMSOFER MANUFACTURING INDIA PVT. LTD.,PUNE vs. ACIT, CIRCLE-12(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

92D of the Act read with I Ol) of the Rules used for determining the arm's length price of the international transaction of Appellant. 3. Transfer Pricing adjustment on the international transaction of receipt of services-On the facts and in circumstances of the case and in law, the Ld. TPO/AO has erred

CVENT INDIA PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the appeals of the assessee in both the A

Bench: Shri Mahavir Singh & Shri Naveen Chandra

92D of the Act read with Rule 10D of the Income-tax Rules, 1962 ('Rules') as well as fresh search. 4.2 The Ld. AO/ Ld. TPO/ Ld. CIT(A) erred in rejecting the comparable companies adopted by the Assessee on the basis of additional/ modified quantitative filters selected by the Ld. TPO and arbitrary statements that lacked valid and sufficient

MITSUI PRIME ADVANCED COMPOSITES INDIA PVT. LTD.,GURGAON vs. DCIT CIRCLE-16(*2), NEW DELHI

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

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar Usi.T.A. No. 6944/Del/2019 (A.Y 2013-14)

u/s 2 ITA. 6944/Del/2019 Mitsui Prime Advanced Composites 143(3)/144C(3) read with Section 92CA(3) of the Income Tax Act (“Act” for short) dated 24/10/2017 by the DCIT, Circle 16(2), New Delhi. 2. The assessee has raised the following substantive grounds of appeal:- “A. GENERAL GROUNDS 1. Order passed by Ld. (IT (A) dated

SCHNEIDER ELECTRIC INDIA PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Vikas Awasthy & Shri Pradip Kumar Kedia[Assessment Year : 2007-08] Schneider Electric India Vs Acit Pvt.Ltd., 9Th Floor, Tower C Circle-22(2) Building No.10, Dlf Cyber Room No. 226 City, Phase-Ii, Gurgaon C.R. Building Hartyana-122002 New Delhi-110002 Pan-Aabcs1642G Appellant Respondent Appellant By Shri Rohit Tiwari, Adv. & Tanya, Adv. Respondent By Shri Rajesh Kumar Dhanesta, Sr.Dr Date Of Hearing 17.01.2025 Date Of Pronouncement 09.04.2025

92D of the Act read with Rule 10D of the Income-tax Rules, 1962 ('the Rules'); 2.2. disregarding multiple year/ prior years' data as used by the Appellant in the TP documentation and holding that current year [i.e. Financial Year ('FY) 2006-07] data for comparable companies should be used despite the fact that the same was not necessarily available

TAKENAKA INDIA PVT LTD,GURGAON vs. JCIT (OSD) CIRCLE-25(1), GURGAON

In the result, the appeal of the assessee is allowed for statistical purposes only

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2012-13] M/S. Takenaka India Pvt.Ltd., Vs Cit (A)-44, First Floor, Tower-C, Vatika First New Delhi. India Place, Mehrauli Gurgaon Road, Gurgaon, Haryana-122002. Pan-Aadct6143P Appellant Respondent Appellant By Shri Ashutosh Mohan Rastogi & Shri Dhruv Seth, Adv. Respondent By Shri Gaurav Bansal, Sr. Dr Date Of Hearing 15.04.2024 Date Of Pronouncement 29.05.2024 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By Commissioner Of Income Tax (Appeals) (“Cit(A)”)-44, New Delhi Dated 24.04.2019 For The Assessment Year 2012-13. 2. The Assessee Has Assailed The Correctness Of The Order On Following Grounds:-

u/s 250(6) of the Act is bad in law and void-ab-initio. 2. On the facts and in the circumstances of the case and in law, the Ld.TPO/AO and subsequently Ld. CIT (A) have erred in not appreciating that none of the provisions set out in Section 92C(3) of the Act are satisfied in the present

CINEPOLIS INDIA PVT. LTD.,GURGAON vs. ITO WARD - 1(1), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Ms. Madhumita Roy & Ms. Renu Jauhri[Assessment Year: 2016-17] Cinepolis India Pvt. Ltd., Additional / Joint/ Deputy / 10Th Floor, Dlf Two Horizon Assistant Deputy Centre, Dlf V, Vs Commissioner Of Income Tax, Gold Course Road, Income Tax Officer, Gurugram-122002, National E-Assessment Haryana, India. Centre, Delhi. Pan- Aadcc2076J Assessee Revenue

penalty proceedings under Section 271(1)(c) of the Act for furnishing inaccurate particulars of income. Each of the above grounds are independent and without prejudice to the other grounds of appeal preferred by the Appellant. The Appellant prays for leave to add, alter, vary, 2 ITA No.-829/Del/2021 Cinepolis India Pvt. Ltd. omit, substitute or amend the above