DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1, GURUGRAM

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

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

House Property'. 6. That the Ld. CIT(A) erred in law in upholding the manner of allocation of expenses to eligible and non- eligible income without any cogent reason while computing the income eligible for deduction u/s 801A(4) of the Act, at Page 62-63 of the assessment order. 7. That on the facts and in the circumstances

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

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

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

House Property'. 6. That the Ld. CIT(A) erred in law in upholding the manner of allocation of expenses to eligible and non- eligible income without any cogent reason while computing the income eligible for deduction u/s 801A(4) of the Act, at Page 62-63 of the assessment order. 7. That on the facts and in the circumstances

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

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

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

House Property'. 6. That the Ld. CIT(A) erred in law in upholding the manner of allocation of expenses to eligible and non- eligible income without any cogent reason while computing the income eligible for deduction u/s 801A(4) of the Act, at Page 62-63 of the assessment order. 7. That on the facts and in the circumstances

ACIT, CIRCLE-1(1), GURUGRAM vs. DLF CYBER CITY DEVELOPERS LTD., GURUGRAM

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

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

House Property'. 6. That the Ld. CIT(A) erred in law in upholding the manner of allocation of expenses to eligible and non- eligible income without any cogent reason while computing the income eligible for deduction u/s 801A(4) of the Act, at Page 62-63 of the assessment order. 7. That on the facts and in the circumstances

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

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

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

House Property'. 6. That the Ld. CIT(A) erred in law in upholding the manner of allocation of expenses to eligible and non- eligible income without any cogent reason while computing the income eligible for deduction u/s 801A(4) of the Act, at Page 62-63 of the assessment order. 7. That on the facts and in the circumstances

(Now known as Sony India Limited)

price in the manner as may be prescribed. Rule 10C prescribes the manner for determining the most appropriate method. Rule 10C reads:- 2015:DHC:2485-DB ITA 16/2014 & connected matters Page 54 of 142 ―10C. (1) For the purposes of sub-section (1) of section 92C, the most appropriate method shall be the method which is best suited

DCIT, CIRCLE-13(1), NEW DELHI vs. LG ELECTRONICS INDIA PVT. LTD., DELHI

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

Bench: Shri Mahavir Singh & Shri M. Balaganesh

transfer pricing adjustments in respect of international transaction of payment of design and development charges wherein, it was alleged by the revenue that the assessee has in house research and development facility to perform such activity and there is no need for making payment separately. Ground No. 8 to 8.10 for AY 2011-12 (Assessee‟s appeal) Ground

DCIT, NOIDA vs. M/S. L.G. ELECTRONICS INDIA PVT. LTD., GREATER NOIDA

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

Bench: Shri Mahavir Singh & Shri M. Balaganesh

transfer pricing adjustments in respect of international transaction of payment of design and development charges wherein, it was alleged by the revenue that the assessee has in house research and development facility to perform such activity and there is no need for making payment separately. Ground No. 8 to 8.10 for AY 2011-12 (Assessee‟s appeal) Ground

DCIT, CIRCLE-15(2), NEW DELHI vs. LG ELECTRONICS INDIA PVT. LTD., NEW DELHI

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

Bench: Shri Mahavir Singh & Shri M. Balaganesh

transfer pricing adjustments in respect of international transaction of payment of design and development charges wherein, it was alleged by the revenue that the assessee has in house research and development facility to perform such activity and there is no need for making payment separately. Ground No. 8 to 8.10 for AY 2011-12 (Assessee‟s appeal) Ground

LG ELECTRONICS INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 5, NEW DELHI

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

Bench: Shri Mahavir Singh & Shri M. Balaganesh

transfer pricing adjustments in respect of international transaction of payment of design and development charges wherein, it was alleged by the revenue that the assessee has in house research and development facility to perform such activity and there is no need for making payment separately. Ground No. 8 to 8.10 for AY 2011-12 (Assessee‟s appeal) Ground

LG ELECTRONICS INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 5, NEW DELHI

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

Bench: Shri Mahavir Singh & Shri M. Balaganesh

transfer pricing adjustments in respect of international transaction of payment of design and development charges wherein, it was alleged by the revenue that the assessee has in house research and development facility to perform such activity and there is no need for making payment separately. Ground No. 8 to 8.10 for AY 2011-12 (Assessee‟s appeal) Ground

M/S LG ELECTRONICS INDIA PVT. LTD.,,NEW DELHI vs. DCIT, NOIDA

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

Bench: Shri Mahavir Singh & Shri M. Balaganesh

transfer pricing adjustments in respect of international transaction of payment of design and development charges wherein, it was alleged by the revenue that the assessee has in house research and development facility to perform such activity and there is no need for making payment separately. Ground No. 8 to 8.10 for AY 2011-12 (Assessee‟s appeal) Ground

LG ELECTRONICS INDIA PRIVATE LIMITED ,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

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

Bench: Shri Mahavir Singh & Shri M. Balaganesh

transfer pricing adjustments in respect of international transaction of payment of design and development charges wherein, it was alleged by the revenue that the assessee has in house research and development facility to perform such activity and there is no need for making payment separately. Ground No. 8 to 8.10 for AY 2011-12 (Assessee‟s appeal) Ground

LG ELECTRONICS INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-15(2), NEW DELHI

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

Bench: Shri Mahavir Singh & Shri M. Balaganesh

transfer pricing adjustments in respect of international transaction of payment of design and development charges wherein, it was alleged by the revenue that the assessee has in house research and development facility to perform such activity and there is no need for making payment separately. Ground No. 8 to 8.10 for AY 2011-12 (Assessee‟s appeal) Ground

LG ELECTRONICS INDIA PRIVATE LIMITED,MATHURA ROAD, NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

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

Bench: Shri Mahavir Singh & Shri M. Balaganesh

transfer pricing adjustments in respect of international transaction of payment of design and development charges wherein, it was alleged by the revenue that the assessee has in house research and development facility to perform such activity and there is no need for making payment separately. Ground No. 8 to 8.10 for AY 2011-12 (Assessee‟s appeal) Ground

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

House, 15 Appeal Centre (NFAC), Tolstoy Marg, Connaught Place, Delhi New Delhi (Appellant) (Respondent) PAN: AAACT3770D Assessee by : Shri Rohit Tiwari, Adv Ms. Tanya, Adv Ms. Shivani, Adv Revenue by: Shri S. K. Jadav, CIT DR Date of Hearing 20/01/2025 Date of pronouncement 17/04/2025 O R D E R PER M. BALAGANESH, AM 1. Assessee M/s. Tupperware Aker Powergas

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

House, 15 Appeal Centre (NFAC), Tolstoy Marg, Connaught Place, Delhi New Delhi (Appellant) (Respondent) PAN: AAACT3770D Assessee by : Shri Rohit Tiwari, Adv Ms. Tanya, Adv Ms. Shivani, Adv Revenue by: Shri S. K. Jadav, CIT DR Date of Hearing 20/01/2025 Date of pronouncement 17/04/2025 O R D E R PER M. BALAGANESH, AM 1. Assessee M/s. Tupperware Aker Powergas

GLOBAL GREEN COMPANY LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed for statistical purpose and the appeals of the revenue are dismissed

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

property or services transferred in a comparable uncontrolled transaction in comparable circumstances. If there is any difference between the two prices, this may indicate that the condition of the commercial and financial relations of the AEs are not at arm’s length, and that the price in the uncontrolled transaction may need to be substituted for the price

GLOBAL GREEN COMPANY LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed for statistical purpose and the appeals of the revenue are dismissed

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

property or services transferred in a comparable uncontrolled transaction in comparable circumstances. If there is any difference between the two prices, this may indicate that the condition of the commercial and financial relations of the AEs are not at arm’s length, and that the price in the uncontrolled transaction may need to be substituted for the price