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)

transferred, directly or indirectly, by the employer free of cost or at concessional rate to his employees (including former employee or employees)' shall be taken as fringe benefit. The Explanation to this clause clarifies that for the purposes of this clause,—(i) 'specified security' means the securities as defined in clause (h) of section 2 of the Securities Contracts (Regulation

NOKIA INDIA PVT. LTD.,,GURGAON vs. ADDL.CIT, SPECIAL RANGE-6, NEW DELHI

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

Bench: Shri R.K.Panda & Shri Kul Bharat

transfer pricing related to business support services. The TPO in his order observed as under:- “25. DETERMINATION OF ARM’S LENGTH PRICE 21 | P a g e ITA No.-6502/Del/2017 [Assessment Year : 2013-14] 25.1 In the light of discussion made above, the comparables that shall be finally selected for benchmarking the international transactions relating to provision of business

TUPPERWARE INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 9, NEW DELHI

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

Bench: Shri R.K. Panda & Ms. Astha Chandraassessment Year: 2013-14

194J. The assesee did not do TDS hence the expenditure was disallowable under section 40(a)(ia). The addition made by the AO is confirmed the objection is dismissed.” 22. Aggrieved, the assessee is before the Tribunal. 22.1 The Ld. AR reiterated the submissions made before the Hon’ble DRP/Ld. AO. He further submitted that the assessee has paid consideration

HERO MOTO CORP LTD.,NEW DELHI vs. NEAC, DELHI

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

transfer pricing adjustment of Rs.2,20,89,180, by applying a markup of 7.77%, 4.13% and 18.24%, being the NP of Dharuhera, Gurgaon and Neemrana units respectively, to the purchases of Rs.14.71 crores, 25.68 crores and Rs.2.88 lacs made from the respective units by applying the provisions of section 80IA(8) read with section 80IC

NOKIA INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

Appeal of the Revenue is dismissed

Bench: Sh. G. S. Pannu & Ms Suchitra Kamblenokia India Pvt. Ltd., Vs Dcit C/O. Tec, Level 18, Circle - 10(2), Dlf Cyber City, Phase-Iii, New Delhi. Building No.5, Tower A, Gurgaon. (Pan : Aaacn 2170 R)

Transfer Pricing order u/s 92CA of the Act: 7 A) Advertising, 470,84,65,081/- Marketing and Promotional Expenditure B) Software 8 97,83,17,120/- Development Services C) Purchase 9 of 358,49,23,473/- Software from Nokia Corp. Sub Total 927,17,05,674/- 10 Disallowance under section 40a(ia) of the Act for failure to deduct

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

Appeal of the Revenue is dismissed

Bench: Sh. G. S. Pannu & Ms Suchitra Kamblenokia India Pvt. Ltd., Vs Dcit C/O. Tec, Level 18, Circle - 10(2), Dlf Cyber City, Phase-Iii, New Delhi. Building No.5, Tower A, Gurgaon. (Pan : Aaacn 2170 R)

Transfer Pricing order u/s 92CA of the Act: 7 A) Advertising, 470,84,65,081/- Marketing and Promotional Expenditure B) Software 8 97,83,17,120/- Development Services C) Purchase 9 of 358,49,23,473/- Software from Nokia Corp. Sub Total 927,17,05,674/- 10 Disallowance under section 40a(ia) of the Act for failure to deduct

HERO MOTOCROP LTD.,NEW DELHI vs. ACIT, CIRCLE- 11(1), NEW DELHI

The appeal of the assessee is partly allowed

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2015-16

transfer pricing adjustment of Rs.1,87,74,679, by applying a markup of 7.69% and 7.03%, being the NP of Gurgaon and Dharuhera units respectively, to the purchases of Rs.17.72 crores and Rs.7.32 crores made by eligible unit from the respective non-eligible units by applying the provisions of section 80IA(8) read with section 80IC

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

194J on the roaming charges paid by the assessee to other telecom operators. Aggrieved, the assessee is in appeal before us. Contentions raised by the learned counsel for the assessee-Section 12 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 194H: 11. Before us the Ld. Counsel for the Assessee, Mr. Deepak Chopra, first of all took us through the Order

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

194J on the roaming charges paid by the assessee to other telecom operators. Aggrieved, the assessee is in appeal before us. Contentions raised by the learned counsel for the assessee-Section 12 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 194H: 11. Before us the Ld. Counsel for the Assessee, Mr. Deepak Chopra, first of all took us through the Order

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

194J on the roaming charges paid by the assessee to other telecom operators. Aggrieved, the assessee is in appeal before us. Contentions raised by the learned counsel for the assessee-Section 12 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 194H: 11. Before us the Ld. Counsel for the Assessee, Mr. Deepak Chopra, first of all took us through the Order

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

194J on the roaming charges paid by the assessee to other telecom operators. Aggrieved, the assessee is in appeal before us. Contentions raised by the learned counsel for the assessee-Section 12 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 194H: 11. Before us the Ld. Counsel for the Assessee, Mr. Deepak Chopra, first of all took us through the Order

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

194J on the roaming charges paid by the assessee to other telecom operators. Aggrieved, the assessee is in appeal before us. Contentions raised by the learned counsel for the assessee-Section 12 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 194H: 11. Before us the Ld. Counsel for the Assessee, Mr. Deepak Chopra, first of all took us through the Order

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

Transfer Pricing Officer erred on facts and in law in computing adjustment on account of international transaction of payment of export commission, model fee and royalty without applying any of the prescribed methods. 9. That the assessing officer erred on facts and in law in disallowing under section 40(a)(ia) expenditure of Rs. 64,08,000 incurred on account

TATA TELESERVICES LTD.,NEW DELHI vs. ACIT, CIRCLE-76(1), NEW DELHI

In the result the appeal of the assessee is allowed

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)

prices--the relationship may in a given case be that of an independent contractor. The facts of each case and the authority given by the "principal" to the franchisees matter and are determinative. 40. An independent contractor is free from control on the part of his employer, and is only subject to the terms of his contract. But an agent

ACIT, DELHI vs. M/S. UNITECH WIRELESS TAMILNADU PVT. LTD., NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 494H in the case of amount received by the appellant from the distributors of prepaid SIM cards depends on two issues, whether there is any principal to principal relationship or principal to agent relationship. In the case of principal to principal relationship there is no applicability of 194H and in the case of principal to agent relationship

M/S. UNITECH WIRELESS (TAMILNADU) PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 494H in the case of amount received by the appellant from the distributors of prepaid SIM cards depends on two issues, whether there is any principal to principal relationship or principal to agent relationship. In the case of principal to principal relationship there is no applicability of 194H and in the case of principal to agent relationship

ACIT, DELHI vs. M/S. UNITECH WIRELESS TAMILNADU PVT. LTD., NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 494H in the case of amount received by the appellant from the distributors of prepaid SIM cards depends on two issues, whether there is any principal to principal relationship or principal to agent relationship. In the case of principal to principal relationship there is no applicability of 194H and in the case of principal to agent relationship

M/S. UNITECH WIRELESS (TAMILNADU) PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 494H in the case of amount received by the appellant from the distributors of prepaid SIM cards depends on two issues, whether there is any principal to principal relationship or principal to agent relationship. In the case of principal to principal relationship there is no applicability of 194H and in the case of principal to agent relationship

M/S AT & T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD.,,GURGAON vs. JCIT, NEW DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

194J but was actually deducted under section 194C, such a deduction would not meet the requirements of section 40(a)(ia). We noted that prior to this decision the Hon'ble Calcutta High Court in the case of CIT vs. S.K. Tekriwal 361 ITR 432 vide order dated 3rd December, 2014 taken a view by which the Hon'ble High