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

ab- initio as it is not in conformity with the provisions of section 144C of the Act. 2. That on the facts and circumstances of the case and in law, the Ld. AO erred in passing the impugned assessment order thereby making an adjustment of Advertisement, Marketing and Promotional expenses both on substantive as well as protective basis which

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

ab- initio as it is not in conformity with the provisions of section 144C of the Act. 2. That on the facts and circumstances of the case and in law, the Ld. AO erred in passing the impugned assessment order thereby making an adjustment of Advertisement, Marketing and Promotional expenses both on substantive as well as protective basis which

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

ab-initio as no valid notice u/s 143(2) of the Act was\nserved on the assessee within the statutory time limit prescribed under\nthat sub-section (viz. 30th September, 2017).\n13. Without prejudice to above, the Id. AO has grossly erred in law and\non facts and circumstances of the case in not following the directions

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

ab-initio as no valid notice u/s 143(2) of the Act was\nserved on the assessee within the statutory time limit prescribed under\nthat sub-section (viz. 30th September, 2017).\n\n13. Without prejudice to above, the Id. AO has grossly erred in law and\non facts and circumstances of the case in not following the directions

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

ab-initio as no valid notice u/s 143(2) of the Act was\nserved on the assessee within the statutory time limit prescribed under\nthat sub-section (viz. 30th September, 2017).\n\n13. Without prejudice to above, the Id. AO has grossly erred in law and\non facts and circumstances of the case in not following the directions

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

ab-initio as no valid notice u/s 143(2) of the Act was\nserved on the assessee within the statutory time limit prescribed under\nthat sub-section (viz. 30th September, 2017).\n13. Without prejudice to above, the Id. AO has grossly erred in law and\non facts and circumstances of the case in not following the directions

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. BOEING INDIA PVT. LTD.

The appeal is dismissed

Pricing Officer (TPO) passed an order under Section 92CA dated 31.10.2019 which was also issued in the correct name i.e., in the name of BIPL. d) The draft assessment order as passed under Section 144C(1) of the Act as on 21.12.2019 mentioned the names of the amalgamated as well as the amalgamating entity i.e., BICIPL. e) According

SONY INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

AB Indian Branch) placed at Page 248-193 or convenience compendium. As argued in detail before Hon’ble Bench in physical hearings, it is stated that the decision of Hon’ble Coordinate Bench is not binding in the present case because 1. The functional profile of assessee company is different from the other company 2. In the case of assessee

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

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

AB Indian Branch) placed at Page 248-193 or convenience compendium. As argued in detail before Hon’ble Bench in physical hearings, it is stated that the decision of Hon’ble Coordinate Bench is not binding in the present case because 1. The functional profile of assessee company is different from the other company 2. In the case of assessee

TEVA PHARMACEUTICAL & CHEMICAL INDUSTRIES INDIA PRIVATE LIMITED,MUMBAI vs. DCIT, CIRCLE-25(1), DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalteva Pharmaceutical & Chemical Vs Assessment Unit, Income Industries India Private Limited, Tax Department/Deputy 8Th Floor, C-Wing Time Square, Commissioner Of Income Andherikurla Road, Marol Naka, Tax, Circle 25(1), Opp Mittal Industrial Estate C. R. Building, Delhi- Andheri (E), Mumbai 400059, 110001 Maharashtra, India Pan: Bnspk7225H Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv, Sh. Sohamdua, Adv& Sh. Abhiudaya Shankar Bajpai, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 19/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.

ab initio and liable to be quashed. 25 Teva Pharmaceutical & Chemical Industries India Pvt. Ltd. Vs. DCIT 20. For the sake of ready reference, date Chart filed by the Assessee is reproduced as under: No Particulars Relevant dates 1 End of Assessment Year ('AY') 2020-21. 31.03.2021 2 Draft Assessment Order passed under Section 27.09.2023 144C

COIM INDIA PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2) , DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalcoim India Private Limited Vs Deputy Commissioner Of Shop No. 4, Ground Floor Income Tax, Income Tax Rajendrabhawan, Patel Nagar, Department, Circle 4(2), East Central Delhi, Delhi Delhi Pan: Aabcy0901A Appellant Respondent Assessee By Sh. Nikhil Aggarwal, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

ab initio and liable to be quashed. 7. For the sake of ready reference, date Chart filed by the Assessee is reproduced as under: S. Particulars Relevant date No. 1 Assessment year ending on: 31.03.2021 2 Draft Assessment Order passed under 26.9.2023 Section 144C(1) of the Act. 3 As per Section 153(1) of the Act, the 30.9.2023 limitation

VENETIAN LDF PROJECTS LLP,GURGAON vs. ACIT CIRCLE-4(1), GURGAON

In the result, grounds raised by the assessee are dismissed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

transfer pricing provisions as well as section 40A(2) of the Act. However, the AO has not raised any query on these transactions from this point of view. Further, the assessee, in the audit report, has not even disclosed the names of the parties to whom such payments were made. ii. Platform Selling Expenses, During the assessment proceedings

AMAZON SMART COMMERCE SOLUTIONS PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, DELHI

In the result, grounds raised by the assessee are dismissed

transfer pricing provisions as well as section 40A(2) of the Act. However, the AO has not raised any query on these transactions from this point of view. Further, the assessee, in the audit report, has not even disclosed the names of the parties to whom such payments were made.\n\nii. Platform Selling Expenses, During the assessment proceedings

GLOBAL LOGIC INDIA LIMITED,DELHI vs. DCIT TPO-2(1)(1), DELHI

In the result the appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Ms. Astha Chandraassessment Year: 2017-18

section 92C. (1) ........................................................ (2) For the purposes of sub-rule (1), the comparability of an international transaction with an uncontrolled transaction shall be judged with reference to the following, namely:— development and level of competition and whether the markets are wholesale or retail. (3) An uncontrolled transaction shall be comparable to an international transaction if- (i) none of the differences

SIGNIFY INNOVATIONS INDIA LIMITED,HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), HARYANA

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalsignify Innovations India Limited Vs Deputy Commissioner Of 9B, 9Th Floor, Dlf Cyber City, Income Tax, Circle 3(1), Range Dlf Qe, S.O. Gurgaon, Haryana Code 107, Income Tax Officer, Pan: Aaicp0987G Shankar Chowk, Phase V, Udyogvihar, Sector 19, Gurugram, Haryana Appellant Respondent Assessee By Ms. Reema Grewal, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026

ab initio and liable to be quashed. 7. For the sake of ready reference, date Chart filed by the Assessee is reproduced as under: Assessment Year: 2020-21 Relevant Dates : Proceedings 31.07.2023 : Transfer pricing order under section 92CA(3) of the Act passed. 26.09.2023 : Draft assessment order under section 144C(1) of the Act passed 20.06.2024 : DRP directions under section

DNATA INTERNATIONAL PRIVATE LIMITED,HARYANA vs. DCIT, CIRCLE 1(1), GURGAON OR ASSESSMENT UNIT, INCOME TAX DEPARTMENT, GURGAON

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaldnata International Private Vs Deputy Commissioner Of Limited. Ground Floor, R1, R2, Income Tax, Circle 1(1), Park Centra, Sector-30, Nh-8, Gurgaon Or Assessment Unit, Gurgaon, Haryana Income Tax Department, Pan: Aadcd7460P Gurgaon, Haryana Appellant Respondent Assessee By Sh. Nikhil Tiwari, Adv (Virtual) Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026

ab initio and liable to be quashed. 7. For the sake of ready reference, date Chart filed by the Assessee is reproduced as under: Sr. Particulars Order due date No. 1 Time limit for passing assessment 30 September order for AY 2020-21 i.e. 18 months 2022 from end of AY 2020-21 2 Time limit for passing assessment

WIN MEDICARE PRIVATE LIMITED,DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT (DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 25(1), DELHI), DELHI

In the result, appeal of the Assessee is allowed

ab initio\nand liable to be quashed.\n7.\nFor the sake of ready reference, date Chart filed by the Assessee is\nreproduced as under:\nBEFORE THE INCOME TAX APPELLATE TRIBUNAL, 'H' BENCH, DELHI\nIN THE MATTER OF: WIN MEDICARE PVT. LTD.\nAPPEAL NUMBER: ITA NO. 3159/DEL/2024 [AY: 2020-21]\nCHART DEPICTING TIME LIMITATION FOR AY 2020-21 (Ground

HONDA TRADING ASIA COMPANY LIMITED,THAILAND vs. DCIT, INT. TAXATION, NOIDA

In the result, appeal of the Assessee is allowed

ab initio\nand liable to be quashed.\n7. For the sake of ready reference, date Chart filed by the Assessee is\nreproduced as under:\nCHART DEPICTING TIME LIMITATION UNDER INCOME TAX ACT, 1961 ('THE ACT') FOR AY 2020-21 (Ground No. 2.1)\nRelevant Provision\nSummary\nTime Period\nPrescribed\nDates in law\nRelevant\nDates in\npresent\ncase\nSecond Proviso