M/S GEODIS OVERSEAS PVT. LTD.,,GURGAON vs. DCIT,, NEW DELHI

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

section 92C (2) of the Act.\n11. That on facts and circumstances of the case and in law, the CIT(A)\nhave erred in not directing the AO/TPO to use multiple years data for\ncomparable companies as advocated by the provisions of Rule 10B(4) of\nthe Rules for the purposes of determination of arm's length price.\nCORPORATE

THE PR. COMMISSIONER OF INCOME TAX -4 vs. HEADSTRONG SERVICES INDIA PVT. LTD.

Transfer Pricing Officer passed under sub-section (3) of Section 92CA. For this class of assesses, it prescribes a collegium of three commissioners, once objections are preferred. Dispute Resolution Panel‟s powers are co-terminous with the CIT(A), including the power to confirm, reduce or enhance the variation proposed and to consider the issues not agitated by the Assessee

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

ADOBE SYSTEMS SOFTWARE IRELAND LTD.,DUBLIN, IRELAND vs. DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

ADOBE SYSTEMS SOFTWARE IRELAND LTD.,DUBLIN, IRELAND vs. ACIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

ADOBE SYSTEMS SOFTWARE IRELAND LTD.,IRELAND vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

ADOBE SYSTEMS SOFTWARE IRELAND LTD.,IRELAND vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

ADOBE SYSTEMS SOFTWARE IRELAND LTD.,DUBLIN, IRELAND vs. DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

ADOBE SYSTEMS SOFTWERE IRELAND LIMITED,DUBLIN 24, IRELAND vs. DCIT CIRCLE- 1(1)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

ADOBE SYSTEMS SOFTWARE IRELAND LTD.,IRELAND vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 1. Obligations of the Company’ of the original agreement and any addendums thereto (please refer the marketing support services agreement between Adobe Ireland and Adobe India enclosed at pages 158 to 198 of the convenience compilation). 3. Attribution of profits to the alleged PE 16 ITA No.5027/Del/2017 & Ors. • Functions, Assets and Risk (“FAR”) profile of Adobe India captured