AMADEUS INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, ITA NO. 7691/Del/2017 stands allowed

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

234C of the Act. 11. That on facts and in law, the assumption of jurisdiction by the AO/TPO to determine Arm’s Length Price is bad in law and void ab-initio.” 2.2 Thus, in crux, the assessee is aggrieved by the following additions/disallowances made by the AO in the instant case:- (a) Transfer Pricing Adjustment on account of alleged

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 2(2), NEW DELHI

In the result, ITA NO. 7691/Del/2017 stands allowed

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

234C of the Act. 11. That on facts and in law, the assumption of jurisdiction by the AO/TPO to determine Arm’s Length Price is bad in law and void ab-initio.” 2.2 Thus, in crux, the assessee is aggrieved by the following additions/disallowances made by the AO in the instant case:- (a) Transfer Pricing Adjustment on account of alleged

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, ITA NO. 7691/Del/2017 stands allowed

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

234C of the Act. 11. That on facts and in law, the assumption of jurisdiction by the AO/TPO to determine Arm’s Length Price is bad in law and void ab-initio.” 2.2 Thus, in crux, the assessee is aggrieved by the following additions/disallowances made by the AO in the instant case:- (a) Transfer Pricing Adjustment on account of alleged

GOODYEAR INDIA LTD.,,FARIDABAD vs. ACIT, NEW DELHI

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

transfer pricing adjustment has been made to the income of the appellant by the TPO, thereby resulting in double disallowance in respect of same expenditure. 9. That the assessing officer erred on facts and in law in levying interest under Section 234B and Section 234C

KAPLAN INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

The appeal of the assessee is allowed with above directions

Bench: Shri H. S. Sidhu & Shri Prashant Maharishikaplan India Pvt. Ltd, Vs. Ito, 226, Tribhuvan Complex, Ward-14(2), Ishwar Nagar, Friends Colony New Delhi (West),New Delhi Pan: Aaics9919F (Appellant) (Respondent) Kaplan India Pvt. Ltd, Vs. Addl. Cit, 226, Tribhuvan Complex, Special Range-5, Ishwar Nagar, Friends Colony New Delhi (West),New Delhi Pan: Aaics9919F (Appellant) (Respondent)

section 234C of the Act.” 50. As stated that facts are similar to the case of the assessee for assessment year 2011 – 12. In the present case the assessee has challenged the following comparables which have been selected by the learned transfer pricing

DASSAULT SYSTEMS INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeal of the assessee is allowed for statistical purposes

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

transfer pricing adjustments ofINR 1,67,11,732 on account of receivables,allegingthe same to be not at arm's length in termsof the provisionsof section 92Cof theAct readwith Rule 10D of the Rules. 3.2 That on the facts and circumstances of the case and in law, the AO / DRP / TPO erred in making a TP adjustment, alleging that

M/S. LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT (INTERNATIONAL TAXATION), NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

Bench: Smt Diva Singh & Shri Prashant Maharishi

Transfer Pricing Assessment of the Indian subsidiary and hence there arose no occasion to allocate any further profits to such PE. 6. Without prejudice to the above grounds, in absence of a PE of the Appellant in India, or any activity carried out in India the AO/DRP grossly erred in attributing profits to India. 7. That on the facts

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- NOIDA, INTERNATIONAL TAXATION, NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

Bench: Smt Diva Singh & Shri Prashant Maharishi

Transfer Pricing Assessment of the Indian subsidiary and hence there arose no occasion to allocate any further profits to such PE. 6. Without prejudice to the above grounds, in absence of a PE of the Appellant in India, or any activity carried out in India the AO/DRP grossly erred in attributing profits to India. 7. That on the facts

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

Bench: Smt Diva Singh & Shri Prashant Maharishi

Transfer Pricing Assessment of the Indian subsidiary and hence there arose no occasion to allocate any further profits to such PE. 6. Without prejudice to the above grounds, in absence of a PE of the Appellant in India, or any activity carried out in India the AO/DRP grossly erred in attributing profits to India. 7. That on the facts

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

Section 92F (v), an international transaction could include an arrangement, understanding or action in concert, this cannot be a matter of inference. There has to be some tangible evidence on record to show that two parties have "acted in concert". XXX XXX XXX 37. The provisions under Chapter X do envisage a 'separate entity concept'. In other words, there cannot

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

Section 92F (v), an international transaction could include an arrangement, understanding or action in concert, this cannot be a matter of inference. There has to be some tangible evidence on record to show that two parties have "acted in concert". XXX XXX XXX 37. The provisions under Chapter X do envisage a 'separate entity concept'. In other words, there cannot

BLACKROCK SERVICES INDIA PVT. LTD.,GURGAON vs. ACIT, GURGAON

The appeal of the assessee is allowed

Bench: Shri H. S. Sidhu & Shri Prashant Maharishiblack Rock Services India Private Vs. The Income Tax Officer, 5Th Floor, Hsidc Building Vanijya Limited, 3Rd Floor, Rolta Corporate Towers, 187, Nikunj, Udyog Vihar, Phase-V, Phase-I, Udyog Vihar, Gurgaon Gurgaon Pan: Aabch4449Q (Appellant) (Respondent) Black Rock Services India Private The Assistant Commissioner Of Vs. Limited, Income Tax , 3Rd Floor, Rolta Corporate Towers, 187, Circle-1(1), Phase-I, Udyog Vihar, Gurgaon Gurgaon Pan: Aabch4449Q (Appellant) (Respondent)

Transfer Pricing („TP‟) documentation maintained by the Appellant under section 92D of the Act and Rule 10D of the Rules and disregarding the arm‟s length price („ALP‟) as determined by the Appellant in the TP documentation; 2.3 disregarding the fact that the Appellant is a captive IT enabled service provider which does not bear substantial risks associated with

BLACKROCK SERVICES INDIA PRIVATE LIMITED,GURGAON vs. INCOME TAX OFFICER, GURGAON

The appeal of the assessee is allowed

Bench: Shri H. S. Sidhu & Shri Prashant Maharishiblack Rock Services India Private Vs. The Income Tax Officer, 5Th Floor, Hsidc Building Vanijya Limited, 3Rd Floor, Rolta Corporate Towers, 187, Nikunj, Udyog Vihar, Phase-V, Phase-I, Udyog Vihar, Gurgaon Gurgaon Pan: Aabch4449Q (Appellant) (Respondent) Black Rock Services India Private The Assistant Commissioner Of Vs. Limited, Income Tax , 3Rd Floor, Rolta Corporate Towers, 187, Circle-1(1), Phase-I, Udyog Vihar, Gurgaon Gurgaon Pan: Aabch4449Q (Appellant) (Respondent)

Transfer Pricing („TP‟) documentation maintained by the Appellant under section 92D of the Act and Rule 10D of the Rules and disregarding the arm‟s length price („ALP‟) as determined by the Appellant in the TP documentation; 2.3 disregarding the fact that the Appellant is a captive IT enabled service provider which does not bear substantial risks associated with

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

price as a sale price of the product. In the States other than Uttar Pradesh, the sales tax so collected as a part of dealers' price has been paid to respective State Governments, whereas in the case of the assessee, since the assessee was not liable to pay sales tax, as exemption has been provided to the extent

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

price as a sale price of the product. In the States other than Uttar Pradesh, the sales tax so collected as a part of dealers' price has been paid to respective State Governments, whereas in the case of the assessee, since the assessee was not liable to pay sales tax, as exemption has been provided to the extent

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

price as a sale price of the product. In the States other than Uttar Pradesh, the sales tax so collected as a part of dealers' price has been paid to respective State Governments, whereas in the case of the assessee, since the assessee was not liable to pay sales tax, as exemption has been provided to the extent

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

price as a sale price of the product. In the States other than Uttar Pradesh, the sales tax so collected as a part of dealers' price has been paid to respective State Governments, whereas in the case of the assessee, since the assessee was not liable to pay sales tax, as exemption has been provided to the extent

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

price as a sale price of the product. In the States other than Uttar Pradesh, the sales tax so collected as a part of dealers' price has been paid to respective State Governments, whereas in the case of the assessee, since the assessee was not liable to pay sales tax, as exemption has been provided to the extent