ARIBA INC.,NEW DELHI vs. ADIT, NEW DELHI

In the result, all these appeals filed by the assessee stand partly

Price Waterhouse Coopers, International Taxation, Sucheta Bhawan, 11A, Circle 1 (1), Vishnu Digamber Marg, New Delhi. New Delhi. (PAN : AAACD5883D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Himanshu Sinha, Advocate Shri Yash Varmani, Advocate REVENUE BY : Shri Sanjay Kumar, Sr. DR 2 ITA Nos.4582 to 4584, 6090/Del./2010 ITA No.3923/Del./2012 ITA No.1538/Del./2013 ITA Nos.1469 & 1470/Del./2015 Date of Hearing

ARIBA INC,NEW DELHI vs. ADIT (INTL TAXATION), NEW DELHI

In the result, all these appeals filed by the assessee stand partly

Price Waterhouse Coopers, International Taxation, Sucheta Bhawan, 11A, Circle 1 (1), Vishnu Digamber Marg, New Delhi. New Delhi. (PAN : AAACD5883D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Himanshu Sinha, Advocate Shri Yash Varmani, Advocate REVENUE BY : Shri Sanjay Kumar, Sr. DR 2 ITA Nos.4582 to 4584, 6090/Del./2010 ITA No.3923/Del./2012 ITA No.1538/Del./2013 ITA Nos.1469 & 1470/Del./2015 Date of Hearing

ARIBA INC.,NEW DELHI vs. ADIT, NEW DELHI

In the result, all these appeals filed by the assessee stand partly

Price Waterhouse Coopers, International Taxation, Sucheta Bhawan, 11A, Circle 1 (1), Vishnu Digamber Marg, New Delhi. New Delhi. (PAN : AAACD5883D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Himanshu Sinha, Advocate Shri Yash Varmani, Advocate REVENUE BY : Shri Sanjay Kumar, Sr. DR 2 ITA Nos.4582 to 4584, 6090/Del./2010 ITA No.3923/Del./2012 ITA No.1538/Del./2013 ITA Nos.1469 & 1470/Del./2015 Date of Hearing

M/S. ARIBA INC.,GURGAON vs. ADIT, NEW DELHI

In the result, all these appeals filed by the assessee stand partly

Price Waterhouse Coopers, International Taxation, Sucheta Bhawan, 11A, Circle 1 (1), Vishnu Digamber Marg, New Delhi. New Delhi. (PAN : AAACD5883D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Himanshu Sinha, Advocate Shri Yash Varmani, Advocate REVENUE BY : Shri Sanjay Kumar, Sr. DR 2 ITA Nos.4582 to 4584, 6090/Del./2010 ITA No.3923/Del./2012 ITA No.1538/Del./2013 ITA Nos.1469 & 1470/Del./2015 Date of Hearing

M/S. ARIBA INC.,GURGAON vs. ADIT, NEW DELHI

In the result, all these appeals filed by the assessee stand partly

Price Waterhouse Coopers, International Taxation, Sucheta Bhawan, 11A, Circle 1 (1), Vishnu Digamber Marg, New Delhi. New Delhi. (PAN : AAACD5883D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Himanshu Sinha, Advocate Shri Yash Varmani, Advocate REVENUE BY : Shri Sanjay Kumar, Sr. DR 2 ITA Nos.4582 to 4584, 6090/Del./2010 ITA No.3923/Del./2012 ITA No.1538/Del./2013 ITA Nos.1469 & 1470/Del./2015 Date of Hearing

ARIBA INC,NEW DELHI vs. ADIT (INTL TAXATION), NEW DELHI

In the result, all these appeals filed by the assessee stand partly

Price Waterhouse Coopers, International Taxation, Sucheta Bhawan, 11A, Circle 1 (1), Vishnu Digamber Marg, New Delhi. New Delhi. (PAN : AAACD5883D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Himanshu Sinha, Advocate Shri Yash Varmani, Advocate REVENUE BY : Shri Sanjay Kumar, Sr. DR 2 ITA Nos.4582 to 4584, 6090/Del./2010 ITA No.3923/Del./2012 ITA No.1538/Del./2013 ITA Nos.1469 & 1470/Del./2015 Date of Hearing

ARIBA INC.,NEW DELHI vs. ADIT, NEW DELHI

In the result, all these appeals filed by the assessee stand partly

Price Waterhouse Coopers, International Taxation, Sucheta Bhawan, 11A, Circle 1 (1), Vishnu Digamber Marg, New Delhi. New Delhi. (PAN : AAACD5883D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Himanshu Sinha, Advocate Shri Yash Varmani, Advocate REVENUE BY : Shri Sanjay Kumar, Sr. DR 2 ITA Nos.4582 to 4584, 6090/Del./2010 ITA No.3923/Del./2012 ITA No.1538/Del./2013 ITA Nos.1469 & 1470/Del./2015 Date of Hearing

ARIBA INC,NEW DELHI vs. ADIT (INTL TAXATION), NEW DELHI

In the result, all these appeals filed by the assessee stand partly

Price Waterhouse Coopers, International Taxation, Sucheta Bhawan, 11A, Circle 1 (1), Vishnu Digamber Marg, New Delhi. New Delhi. (PAN : AAACD5883D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Himanshu Sinha, Advocate Shri Yash Varmani, Advocate REVENUE BY : Shri Sanjay Kumar, Sr. DR 2 ITA Nos.4582 to 4584, 6090/Del./2010 ITA No.3923/Del./2012 ITA No.1538/Del./2013 ITA Nos.1469 & 1470/Del./2015 Date of Hearing

DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI vs. PGS GEOPHYSICAL AS, GURGAON

In the result, appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

transfer pricing assessment by accepting the arm's length price determined by the Assessee and did not make any adverse inference in the case of the Assessee. Copy of the order passed by TPO is attached at pages 35-36 of the paperbook. • In the draft assessment order (dated March 25, 2014), the AO proposed to deny the applicability

SIEM OFFSHORE CREWING AS,DEHRADUN vs. ACIT, INTL. TAXATION, DEHRADUN

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

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastava

transfer pricing adjustment of Rs. 55,37,033/- deriving the margin (PLI) at 10.12% as per search of comparables made by him without considering the comparable margin submitted by the assessee. 3. On the facts and circumstances of the case, the Ld. CIT (A) has erred on the facts and law in treating the total gross receipts

ROLLS ROYCE SINGAPORE PVT. LTD. vs. ASSISTANT DIRECTOR OF INCOME TAX

The appeals of the assessee are partly allowed to the

115A of the Act, Section 43 (2) and Section 145 of the Act. According to the Company, the income from supplies is not taxable in India on the ground that it does not have any Permanent Establishment in India. This plea was not accepted by the Assessing Officer who held that the Singapore Company had Permanent Establishment (PE) in India

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.

115A of the Act. Therefore, we direct the AO/TPO to delete the adjustment or attributions applied. In the result, grounds raised in this regard are allowed. 52. With regard to Ground No.7 regarding penalty proceedings under section 271AA of the Act, ld. AR submitted that in the transfer pricing

ADIT INTL. TAXATION, DEHRADUN vs. M/S. HAMPSON RUSSELL LTD. PARTNERSHIP., MUMBAI

In the result, the appeal of the Revenue is allowed partly for statistical purposes

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

115A of the Act, or could be covered under the provisions of section 44BB of the Act.” 8. The Assessing Officer has considered income from sale of software as royalty. The income from software maintenance/support services has not been treated by the Assessing Officer as royalty, though in the grounds raised before the Tribunal, the Revenue has challenged this action

ADIT, DEHRADUN vs. M/S. HAMPSON RUSSELL LTD PARTNERSHIP, MUMBAI

In the result, the appeal of the Revenue is allowed partly for statistical purposes

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

115A of the Act, or could be covered under the provisions of section 44BB of the Act.” 8. The Assessing Officer has considered income from sale of software as royalty. The income from software maintenance/support services has not been treated by the Assessing Officer as royalty, though in the grounds raised before the Tribunal, the Revenue has challenged this action

TECHNIP ITALY S.P.A,GURGAON vs. DCIT, CIRCLE NOIDA, INTERNATIONAL TAXATION, NOIDA

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

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] M/S Technip Italy S.P.A Vs. The D.C.I.T C/O Deloitte Touche Tohmatsu International Taxation India Llp, 22Nd Floor Circle, Noida Dlf Epitome, Building No. 5 Tower A, Dlf Cyber City, Dlf Phase Iii, Gurugram Haryana Pan : Aabct 2189 H [Appellant] [Respondent]

section 115A(b)(BB) of the Act amounting to Rs. 10,40,05,020/-. 11. Return was selected for scrutiny assessment proceedings, and accordingly, statutory notices were issued and served upon the assessee. 12. During the course of the assessment proceedings, the assessing officer made a reference u/s 92CA of the Act to the Transfer Pricing

DIRECTOR OF INCOME TAX vs. INFRASOFT LTD

115A of the Act which specifically refers to cases where royalties are paid to non—resident for the transfer of all or any right (including the granting of the license) in respect of any computer software to a person resident in India. 2013:DHC:6018 ======================================================================= ITA 1034/2009 Page 22 of 174 4.8.4 A copy of software supplied by the appellant

TOPCON SINGAPORE POSITIONING PTE LTD.,GURGAON vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION,, NEW DELHI

In the result, while ITA No

Bench: Us Is A Singapore Based Company Which Held 7,49,999 Shares In An Indian Company By The Name Of Topcon Sokkia India Pvt Ltd (Tsipl, In Short) & 1 Share

115A. As per Section 48 of the Income Tax Act, 1961, the income chargeable under the head "Capital Gains" shall be computed, by deducting from the full value of the consideration received or accruing as a result of the transfer of the capital asset the following amounts, namely:- (i) expenditure incurred wholly and exclusively in connection with such transfer

TOPCON SINGAPORE POSITIONING PTE LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, while ITA No

Bench: Us Is A Singapore Based Company Which Held 7,49,999 Shares In An Indian Company By The Name Of Topcon Sokkia India Pvt Ltd (Tsipl, In Short) & 1 Share

115A. As per Section 48 of the Income Tax Act, 1961, the income chargeable under the head "Capital Gains" shall be computed, by deducting from the full value of the consideration received or accruing as a result of the transfer of the capital asset the following amounts, namely:- (i) expenditure incurred wholly and exclusively in connection with such transfer