COMMISSIONER OF INCOME TAX vs. MENTOR GRAPHICS (NOIDA) PVT.LTD

The appeal is allowed

Transfer Pricing Officer shall, by order in writing, determine the arm's length price in relation to the international transaction [or specified domestic transaction] in accordance with sub-section (3) of section 92C

(Now known as Sony India Limited)

Sections (1) and (2) to Section 92C are applicable to the assessed, as well as the Assessing Officer invoking power under Sub-Section (3) to Section 92C of the Act. As noted above, sub-section (2) to Section 92C stipulates that most appropriate method, out of the methods specified in sub-section (1) shall be applied to determine

MARUTI SUZUKI INDIA LTD vs. COMMISSIONER OF INCOME TAX

The appeals are allowed in the above terms, but with no orders as to costs

3) and 144-C (1) of the Act. The total income was proposed at Rs.16,38,06,61,370. 10. Aggrieved by the aforementioned draft assessment order, the Assessee filed objections before the Dispute Resolution Panel (‘DRP’) under Section 144-C (2) of the Act. By its order dated 23rd September 2011, the DRP upheld the addition made

MARUTI SUZUKI INDIA LTD vs. COMMISSIONER OF INCOME TAX

The appeals are allowed in the above terms, but with no orders as to costs

3) and 144-C (1) of the Act. The total income was proposed at Rs.16,38,06,61,370. 10. Aggrieved by the aforementioned draft assessment order, the Assessee filed objections before the Dispute Resolution Panel (‘DRP’) under Section 144-C (2) of the Act. By its order dated 23rd September 2011, the DRP upheld the addition made

ACIT, CIRCLE-8(1), NEW DELHI vs. EFS FACILITIES SERVICES (INDIA) PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue for assessment year

Bench: Dr. B.R.R. Kumar & Ms. Astha Chandra

Transfer Pricing Officer shall, by order in writing, determine the arm’s length price in relation to the international transaction in accordance with sub-section (3) of section 92C

ACIT, CIRCLE-8(1), NEW DELHI vs. EFS FACILITIES SERVICES (INDIA) PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue for assessment year

Bench: Dr. B.R.R. Kumar & Ms. Astha Chandra

Transfer Pricing Officer shall, by order in writing, determine the arm’s length price in relation to the international transaction in accordance with sub-section (3) of section 92C

ECOENERGY INSIGHTS LTD ( FORMERLY KNOWN AS CHUBB ALBA CONTROL SYSTEMS P.LTD),NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

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

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaecoenergy Insights Ltd., Vs. Dcit, (Formerly Known As Chubb Alba Control Circle 4 (2), Systems P. Ltd.), New Delhi. Ground Floor, 18, Netaji Subhash Marg, Daryaganj, New Delhi – 110 002. (Pan :Aaaca0031C) (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao, Advocate Shri Parth, Advocate Shri Pratik Rath, Advocate Revenue By : Shri S.K. Jadhav, Cit Dr Date Of Hearing : 12.08.2025 Date Of Order : 10.11.2025 O R D E R Per S. Rifaur Rahman: 1. This Appeal Preferred By The Assessees Is Directed Against The Assessment Order Dated 25.07.2022Passed By The Assessment Unit, Income Tax Department Under Section 147 Read With Section 144C(13) R.W.S. 144B Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Ay 2018-19 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act.

price of international transactions. Further, the TPO as defined in explanation to section 92CA to be the person authorized by board to perform functions of AO specified in section 92C. In sub-section 3 of section 144B, roles of Technical unit is clearly spelt out according to which, functions of technical unit includes assistance or advice on transfer

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

Transfer Pricing Officer shall, by order in writing, determine the arm‘s length price in relation to the international transaction [or specified domestic transaction] in accordance with sub-section (3) of section 92C

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

92C. The fourth step would be to compare the price of the transaction that is shown to exist with that of the ALP and make the TP adjustment by substituting the ALP for the contract price. XXX XXX XXX 34. The TP adjustment is not expected to be made by deducing from the difference between the 'excessive' AMP expenditure incurred

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

92C. The fourth step would be to compare the price of the transaction that is shown to exist with that of the ALP and make the TP adjustment by substituting the ALP for the contract price. XXX XXX XXX 34. The TP adjustment is not expected to be made by deducing from the difference between the 'excessive' AMP expenditure incurred

M/S. AMERICAN EXPRESS SERVICES INDIA LIMITED,NEW DELHI vs. DCIT, NEW DELHI

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

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

Section 92C (3) of the Act have been satisfied before disregarding the arm's length price determined by the Appellant and proceeding to determine the arm's length price. 3.11 That on facts and circumstances of the case and in law, the Learned AO has erred in not meeting the preconditions for making reference to the Additional Director of Income

AMERICA EXPRESS SERVICES INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

Section 92C (3) of the Act have been satisfied before disregarding the arm's length price determined by the Appellant and proceeding to determine the arm's length price. 3.11 That on facts and circumstances of the case and in law, the Learned AO has erred in not meeting the preconditions for making reference to the Additional Director of Income

HEADSTRONG SERVICES INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee stands partly allowed for statistical purposes in terms of our observations contained in the preceding paragraphs

Bench: Shri B. R. R. Kumar

section 92C, the arm's length price in relation to an international transaction [or a specified domestic transaction] shall be determined by any of the following methods, being the most appropriate method, in the following manner, namely :— (a) comparable uncontrolled price method, by which,— (i) the price charged or paid for property transferred or services provided in a comparable uncontrolled

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

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

Bench: Shri Prakash Chand Yadav & Manish Agarwalassessment Year: 2011-12 Takata India Pvt Ltd., Vs. Dcit, Circle 25(1), (Now Joyson Anand Abhishek New Delhi Safety Systems Pvt Ltd.,) Plot No.20, Sector-5, Imt Manesar, Gurugram (Haryana)-122050 Pan/Gir No. Aacct 7200 N (Appellant) .. ( Respondent)

Transfer Pricing Officer) /Ld.DRP have erred in law and in facts and circumstances of the present case in not proving the benefit of deduction of +5% as per proviso to section 92C(2) of the Act.” 8. Ground No.1,2 & 3

SWATCH GROUP (INDIA) PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 22(2), C.R. BUILDING

In the result, the appeal of the assessee is partly allowed

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2021-22] Swatch Group (India) Private Deputy Commissioner Of Income Limited, Tax, 4Th Floor, Rectangle-I, Plot No. D- Vs Circle 22(2), 4, Saket District Centre, C.R. Building, I.P. Estate, Delhi, New Delhi-110017. 110002. Pan- Aafcs7516R Assessee Revenue

Transfer Pricing Officer ("Ld. TPO")/ Hon'ble Dispute Resolution Panel ("DRP") have erred in enhancing the income of the Appellant by INR. 22,35,89,000/-in respect of the advertising and marketing ("AMP") expenditure incurred by the Appellant. 3. That on the facts and circumstances of the case and in law, the AMP adjustment made by the Ld. AO/Ld

WRIGLEY INDIA PVT. LTD.,206, OKHLA INDUSTRIAL ESTATE, PHASE-3,NEW DELHI-110020 vs. DCIT, CIRCLE 27(2), NEW DELHI

In the result, the appeal of the Assesse in ITA No

92C(3) of the Act\nare satisfied in the instant case;\n\n3. 2. disregarding the Arm's Length Price ('ALP') as determined by the Appellant in\nthe Transfer Pricing (\"TP') documentation maintained by it in terms of section

DCIT, CIRCLE-25(1), NEW DELHI vs. WRIGLEY INDIA P.LTD, NEW DELHI

In the result, the appeal of the Assesse in ITA No

92C(3) of the Act\nare satisfied in the instant case;\n3. 2. disregarding the Arm's Length Price ('ALP') as determined by the Appellant in\nthe Transfer Pricing (\"TP') documentation maintained by it in terms of section

WRIGLEY INDIA PRIVATE LIMITED,DELHI vs. ACIT,CIRCLE-27(2), DELHI

In the result, the appeal of the Assesse in ITA No

92C(3) of the Act\nare satisfied in the instant case;\n3. 2. disregarding the Arm's Length Price ('ALP') as determined by the Appellant in\nthe Transfer Pricing (\"TP') documentation maintained by it in terms of section