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

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

44D read with section 115A(1)(b) of the ITA. The balance amount of the royalty (which was held to be not attributable to the DAPE) was to be taxed at 15% under Article 12 of the India-US DTAA. However, the CIT (A) granted relief on the additions made by the AO in these AYs on account of notional

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

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

44D read with section 115A(1)(b) of the ITA. The balance amount of the royalty (which was held to be not attributable to the DAPE) was to be taxed at 15% under Article 12 of the India-US DTAA. However, the CIT (A) granted relief on the additions made by the AO in these AYs on account of notional

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

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

44D read with section 115A(1)(b) of the ITA. The balance amount of the royalty (which was held to be not attributable to the DAPE) was to be taxed at 15% under Article 12 of the India-US DTAA. However, the CIT (A) granted relief on the additions made by the AO in these AYs on account of notional

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

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

44D read with section 115A(1)(b) of the ITA. The balance amount of the royalty (which was held to be not attributable to the DAPE) was to be taxed at 15% under Article 12 of the India-US DTAA. However, the CIT (A) granted relief on the additions made by the AO in these AYs on account of notional

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

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

44D read with section 115A(1)(b) of the ITA. The balance amount of the royalty (which was held to be not attributable to the DAPE) was to be taxed at 15% under Article 12 of the India-US DTAA. However, the CIT (A) granted relief on the additions made by the AO in these AYs on account of notional

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

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

44D read with section 115A(1)(b) of the ITA. The balance amount of the royalty (which was held to be not attributable to the DAPE) was to be taxed at 15% under Article 12 of the India-US DTAA. However, the CIT (A) granted relief on the additions made by the AO in these AYs on account of notional

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

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

44D read with section 115A(1)(b) of the ITA. The balance amount of the royalty (which was held to be not attributable to the DAPE) was to be taxed at 15% under Article 12 of the India-US DTAA. However, the CIT (A) granted relief on the additions made by the AO in these AYs on account of notional

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

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

44D read with section 115A(1)(b) of the ITA. The balance amount of the royalty (which was held to be not attributable to the DAPE) was to be taxed at 15% under Article 12 of the India-US DTAA. However, the CIT (A) granted relief on the additions made by the AO in these AYs on account of notional

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 officer under section 92CA(3) of the Income-tax Act, 1961 (“Act”) 20. Certifiedof the draft assessment order dated March 25, 2014 passed by the assessing Officer (“AO”) under section 144C (1)/143(3) of the Act 21. Copy of the return of income for the subject year along with computation 22. Copy of the relevant pages

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

ACIT, GURGAON vs. M/S. MOTOROLA INDIA PVT. LTD., GURGAON

In the result, appeal filed by the revenue is dismissed

Bench: Smt Diva Singh & Shri Prashant Maharishimotorola India Pvt Ltd, Vs. Acit, Motorola Excellence Centre, Gurgaon Circle, 415/2, Sector-14, Mg Road, Gurgaon Gurgaon, Haryana Pan: Aaacm9343D (Appellant) (Respondent) Acit, Vs. Motorola India Pvt Ltd, Gurgaon Circle, Motorola Excellence Centre, Gurgaon 415/2, Sector-14, Mg Road, Gurgaon, Haryana Pan: Aaacm9343D (Appellant) (Respondent) Motorola Solutions India (P) Ltd, Vs. Acit, 415/2, Motorola Excellence Gurgaon Circle, Centre, Mg Road, Haryana Gurgaon Pan: Aaacm9343D (Appellant) (Respondent) Acit, Vs. Motorola Solutions India (P) Gurgaon Circle, Ltd, Gurgaon 415/2, Motorola Excellence Centre, Mg Road, Haryana Pan: Aaacm9343D (Appellant) (Respondent) Assessee By : Shri G.C. Srivastava, Adv Shri Suvinay K. Dash, Adv Revenue By: Shri Sanjay I Bara, Cit Dr Date Of Hearing 28/05/2018 Date Of Pronouncement 24/08/2018

transfer pricing adjustment. 5.8 That the Ld. CIT(Appeals) erred in directing the Ld AO/ LA TPO to verify the value percentage of related party transactions in case of comparables during the year when details m this regard were produced before the Ld. CIT (Appeals) as well as Ld TPO and in directing

DCIT, INTERNATIONAL TAXATION, CIRCLE GURGAON , GURUGRAM vs. LUMMUS TECHNOLOGY HEAT TRASFER BV- INDIA BRANCH OFFICE , GURGAON

In the result, the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

transfer pricing order under section 92CA(3) of the Act. Disallowance of proportionate expenses 4,31,695 in relation to income taxable under section 44D

DCIT, INTERNATIONAL TAXATION, CIRCLE GURGAON , GURUGRAM vs. LUMMUS TECHNOLOGY HEAT TRASFER BV- INDIA BRANCH OFFICE , GURGAON

In the result, the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

transfer pricing order under section 92CA(3) of the Act. Disallowance of proportionate expenses 4,31,695 in relation to income taxable under section 44D

DCIT, INTERNATIONAL TAXATION, CIRCLE GURGAON , GURUGRAM vs. LUMMUS TECHNOLOGY HEAT TRASFER BV- INDIA BRANCH OFFICE , GURGAON

In the result, the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

transfer pricing order under section 92CA(3) of the Act. Disallowance of proportionate expenses 4,31,695 in relation to income taxable under section 44D

ONGC AS REPRESENTATIVE ASSESSEE OF DEWEY & LEBOEUF INTERNATIONAL COMPANY LLC, USA,DEHRADUN vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

Bench: Shri R. K. Panda & Ms Suchitra Kambleongc As Representative Assessee Vs Dcit (International Of Dewey & Leboeuf International Taxation) Company Llc, Usa Circle-Ii Dgm-Head, Oil & Natural Gas Dehradun Corporation Ltd. Room No. 244, Old Secretariat, Tel Bhawan (Respondent) Dehradun Aaaco1598A (Appellant) Ongc As Representative Assessee Vs Dcit (International Of University Of New South Wales, Taxation) Australia Circle-Ii Dgm-Head, Oil & Natural Gas Dehradun Corporation Ltd. Room No. 244, Old Secretariat, Tel Bhawan (Respondent) Dehradun Aaaco1598A (Appellant)

Price USD 43,68,000 9. As per the terms of the agreement, no title or ownership of data is transferred by GX, USA to ONGC. ONGC was granted a non-exclusive right to use the data for internal purpose only and unless authorized by GX, USA, ONGC had no right to copy or transfer the data. Further on termination

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

price of an article and cannot be considered as royalty either under the Income Tax Act or under the DTAA. 92. The licensees are not allowed to exploit the computer software commercially, they have acquired under licence agreement, only the copy righted software which by itself is an article and they have not acquired any copyright in the software

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

price of an article and cannot be considered as royalty either under the Income Tax Act or under the DTAA. 92. The licensees are not allowed to exploit the computer software commercially, they have acquired under licence agreement, only the copy righted software which by itself is an article and they have not acquired any copyright in the software

SUMITOMO CORPORATION,NEW DELHI vs. DCIT, NEW DELHI

Appeal are allowed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

44D r.w.s. 115A. Finally, on consideration of the entirety of the facts and circumstances of the case, the Assessing Officer made the following additions/disallowances: COMPUTATION OF INCOME A. Profit/loss APGPCL Project i) Operation & maintenance contract (as discussed above) (ii) 160 MW Gas Turbine Combined Cycle Power Station 1,70,00,000 To be taxed @20% B. Loss from Sardar Sarover