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20 results for “transfer pricing”+ Section 391clear

Sorted by relevance

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Key Topics

Section 143(3)21Section 80J18Transfer Pricing16Comparables/TP12Section 10A11Addition to Income11Section 14A7Section 143(2)6Deduction

ZUARI CEMENT LIMITED ,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 2169/HYD/2018[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

Section 92CA. Not only that he further analysed the cobranding of ZCL and 'Italcementi' Group and came to the conclusion that Italcementi Group got benefit by piggy riding on ZCL brand, which has tremendous value in the market and therefore, the same requires to be compensated at arm's length. He took the 10% of ALP expenses between

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

6
TP Method6
Section 142(1)5
Disallowance5
ITA 254/HYD/2017[2012-13]Status: Disposed
ITAT Hyderabad
27 Jun 2022
AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

Section 92CA. Not only that he further analysed the cobranding of ZCL and 'Italcementi' Group and came to the conclusion that Italcementi Group got benefit by piggy riding on ZCL brand, which has tremendous value in the market and therefore, the same requires to be compensated at arm's length. He took the 10% of ALP expenses between

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 66/HYD/2019[2014-15]Status: DisposedITAT Hyderabad27 Jun 2022AY 2014-15

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

Section 92CA. Not only that he further analysed the cobranding of ZCL and 'Italcementi' Group and came to the conclusion that Italcementi Group got benefit by piggy riding on ZCL brand, which has tremendous value in the market and therefore, the same requires to be compensated at arm's length. He took the 10% of ALP expenses between

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 616/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Jun 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

Section 92CA. Not only that he further analysed the cobranding of ZCL and 'Italcementi' Group and came to the conclusion that Italcementi Group got benefit by piggy riding on ZCL brand, which has tremendous value in the market and therefore, the same requires to be compensated at arm's length. He took the 10% of ALP expenses between

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 182/HYD/2018[2013-14]Status: DisposedITAT Hyderabad27 Jun 2022AY 2013-14

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

Section 92CA. Not only that he further analysed the cobranding of ZCL and 'Italcementi' Group and came to the conclusion that Italcementi Group got benefit by piggy riding on ZCL brand, which has tremendous value in the market and therefore, the same requires to be compensated at arm's length. He took the 10% of ALP expenses between

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD vs. VERTEX PROJECTS LLP (FORMERLY M/S VERTEX PROJECTS LTD) , HYDERABAD

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 1187/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 Apr 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri Rajendra Kumar,CIT-DR
Section 115JSection 142(1)Section 143(2)Section 14ASection 14A(3)Section 47Section 56Section 56(2)(viia)Section 56(2)(viiia)

391 to 394 of the Act. and pursuant to the orders of the High Court or any other appropriate authority sanctioning this Scheme and without further act. Instrument or deed. but subject to the charges affecting the same as on the Effective Date. be transferred and / or deemed to be transferred to and vested in the Transferee

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KADAPA

Appeal is allowed in above terms

ITA 181/HYD/2018[2009-10]Status: DisposedITAT Hyderabad24 Sept 2021AY 2009-10

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2009-10

For Appellant: Sri Deepak Chopra - ARFor Respondent: Smt. Anjala Sahu - DR
Section 143(3)

Section 92CA. Not only that he further analysed the cobranding of ZCL and 'Italcementi' Group and came to the conclusion that Italcementi Group got benefit by piggy riding on ZCL brand, which has tremendous value in the market and therefore, the same requires to be 7 compensated at arm's length. He took the 10% of ALP expenses between

HETERO LABS LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA No

ITA 312/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 May 2024AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri D. Prabhakar Reddy, AdvocateFor Respondent: Shri M.Vijay Kumar, CIT-DR
Section 143(3)

Section under which Sr. Amount of Name of the Unit Deduction/Exemptio No. Deduction/ n claimed 26,21,39,692 14.06% 12.33% 1 Unit V - (SEZ Sec. 10AA Jedcharla) 75,54,69,091 67.60% 40.33% Sec. 10AA 2 Unit VA - (SEZ Jedcharla) 3 Unit IX - Sec. 10AA 2,41,02,756 15.27% 13.25% (SEZ Nakkapally) 4 Unit IV - Baddi Sec 80IC

ACIT., CENTRAL CIRCLE 3(4), HYDERABAD, HYDERABAD vs. HETERO LABS LIMITED, HYDERABAD

In the result, the appeal of Revenue in ITA No

ITA 348/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 May 2024AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri D. Prabhakar Reddy, AdvocateFor Respondent: Shri M.Vijay Kumar, CIT-DR
Section 143(3)

Section under which Sr. Amount of Name of the Unit Deduction/Exemptio No. Deduction/ n claimed 26,21,39,692 14.06% 12.33% 1 Unit V - (SEZ Sec. 10AA Jedcharla) 75,54,69,091 67.60% 40.33% Sec. 10AA 2 Unit VA - (SEZ Jedcharla) 3 Unit IX - Sec. 10AA 2,41,02,756 15.27% 13.25% (SEZ Nakkapally) 4 Unit IV - Baddi Sec 80IC

HETERO LABS LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA No

ITA 313/HYD/2023[2018-19]Status: DisposedITAT Hyderabad21 May 2024AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri D. Prabhakar Reddy, AdvocateFor Respondent: Shri M.Vijay Kumar, CIT-DR
Section 143(3)

Section under which Sr. Amount of Name of the Unit Deduction/Exemptio No. Deduction/ n claimed 26,21,39,692 14.06% 12.33% 1 Unit V - (SEZ Sec. 10AA Jedcharla) 75,54,69,091 67.60% 40.33% Sec. 10AA 2 Unit VA - (SEZ Jedcharla) 3 Unit IX - Sec. 10AA 2,41,02,756 15.27% 13.25% (SEZ Nakkapally) 4 Unit IV - Baddi Sec 80IC

ACIT., CENTRAL CIRCLE 3(4), HYDERABAD vs. HETERO LABS LIMITED, HYDERABAD

In the result, the appeal of Revenue in ITA No

ITA 349/HYD/2023[2018-19]Status: DisposedITAT Hyderabad21 May 2024AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri D. Prabhakar Reddy, AdvocateFor Respondent: Shri M.Vijay Kumar, CIT-DR
Section 143(3)

Section under which Sr. Amount of Name of the Unit Deduction/Exemptio No. Deduction/ n claimed 26,21,39,692 14.06% 12.33% 1 Unit V - (SEZ Sec. 10AA Jedcharla) 75,54,69,091 67.60% 40.33% Sec. 10AA 2 Unit VA - (SEZ Jedcharla) 3 Unit IX - Sec. 10AA 2,41,02,756 15.27% 13.25% (SEZ Nakkapally) 4 Unit IV - Baddi Sec 80IC

ALBANY MOLECULAR RESEARCH HYDERABAD RESEARCH CENTER PVT..LTD., HYD,R.R.DIST vs. DCIT, CIRCLE-1(1), HYDERABAD, HYDERABAD

Accordingly, the ground No.1 raised by the revenue is dismissed

ITA 425/HYD/2015[2010-11]Status: DisposedITAT Hyderabad26 Nov 2020AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri M.Balaganesh, Am

Section 143(3)Section 92B

391 3.1. Accordingly, the ld. TPO had made transfer pricing adjustments of imputing notional interest on deferred receivables for each of the assessment years as above. 3.2. The assessee filed various objections before the ld. DRP including making preliminary objection that outstanding receivables would not per se constitute a separate international transaction. The ld. DRP dismissed the preliminary plea

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NAVA BHARAT VENTURES LIMITED, HYDERABAD

Appeal is partly allowed in above terms

ITA 634/HYD/2018[2013-14]Status: DisposedITAT Hyderabad22 Jul 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.V.S.S.Prasad, ARFor Respondent: Shri Rajiv Ranka, CIT-DR
Section 115JSection 143(3)Section 80Section 80GSection 92C

Section 92CA reference to the Transfer Pricing Officer ‘TPO’ to ascertain Arm’s Length Price ‘ALP’ thereof. The assessee’s international transactions with its AEs involved sale of Silico Manganese and ferro chrome. The :- 3 -: assessee’s endeavour before the TPO was to include DPEB and FPS declared by the Government of India as an adjustment under rule

CAP GEMINI TECHNOLOGY SERVICES INDIA LIMITED(FORMERLY KNOWN AS IGATE GLOBAL SOLUTION LIMITED)-M/S PATNI TELECOM SOLUTIONS PVT LTD, CHANGED NAME TO M/S.IGATE INFORMATION SERVICES PRIVATE LIMITED MERGED WITH IGATE GLOBAL SOLUTIONS LIMITED ,HYDERABAD vs. ITO, WARD - 2(1), HYDERABAD

In the result, appeal raised by the assessee is dismissed

ITA 446/HYD/2015[2010-11]Status: DisposedITAT Hyderabad23 Jul 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.446/Hyd/2015 (िनधा"रण वष"/Assessment Year: 2010-11) Cap Gemini Vs. Income Tax Officer Technology Services Ward 2(1) India Ltd(Formerly Igate Hyderabad Global Solutions Ltd) Hyderabad Pan:Aacca4255G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate A.V. Raghuram राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/07/2024 घोषणा की तारीख/Pronouncement: 23/07/2024 आदेश/Order

For Appellant: Advocate A.V. RaghuramFor Respondent: : Shri Kumar Pranav, CIT(DR)
Section 10ASection 143(3)Section 92C(2)

Transfer Pricing Officer resulted in selection of 19 companies as comparables and an Arm's Length Margin of 23.87% was arrived at. However, a relief was granted by the DRP to exclude Infosys Technologies Ltd. and L & T Infotech Ltd from the list of final comparables of the TPO. 3. In rejecting the objections of the assessee against the selection

BS LIMITED,HYDERABAD vs. ASST.COMISSIONER OF INCOME TAX, CIRCLE-2(3), HYDERABAD

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

ITA 2186/HYD/2017[2013-14]Status: DisposedITAT Hyderabad27 Apr 2018AY 2013-14

Bench: Shri D. Manmohan & Shri S. Rifaur Rahmanassessment Year: 2013-14

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Deepak P. Ripote
Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 92B

Transfer Pricing Officer (TPO) and the Honourable Dispute Resolution Panel (DRP) 1. Erred in not issuing Draft Assessment order as per procedure laid down u/s. 143(3) r.w.s 153A & 144C(1) of the Act by issuing the notice of demand u/s. 156 of the Act & penalty notices u/s. 271(1)(c) and 271AAB along with Draft assessment order dated

UNITED STATES PHARMACOPEIA INDIA PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-17(2), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 1927/HYD/2017[2013-14]Status: DisposedITAT Hyderabad11 May 2018AY 2013-14

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14 United States Pharmacopeia Vs. Dy. Commissioner Of Income- India Pvt. Ltd., Hyderabad Tax, Circle – 17(2), Hyderabad. Pan – Aaacu7542C

For Appellant: Shri R. VijayaraghavanFor Respondent: Shri J. Sirikumar
Section 143(1)Section 143(2)Section 92B

Transfer Pricing Officer (TPO) for determining ALP. Assessee has entered into following international transactions: AE Nature of transaction Amount (Rs. Provision of testing & 57,78,86,457 certification services Provision of customer 3,77,57,019 outreach services USP Holding Interest on ECB Loan 1,33,79,306 LLC, USA Repayment of ECB Loan 3,89,62,000 ECB Loan

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LTD(ERSTWHILE EXCELLENCE DATA RESEARCH PRIVATE LIMITED),CHENNAI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-17(1), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 2227/HYD/2017[2009-10]Status: DisposedITAT Hyderabad16 Nov 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2009-10 Cognizant Technology Solutions Vs. Asst. Commissioner Of India Pvt. Ltd., (Erstwhile Income-Tax, Circle – 17(1), Excellence Data Research Pvt. Hyderabad. Ltd.), Chennai Pan – Aabce 4933C (Appellant) (Respondent)

For Appellant: Shri Ravi BharadwajFor Respondent: Date of hearing
Section 10ASection 115JSection 143(1)Section 143(3)Section 144(5)

transfer pricing adjustment was proposed in the assessment. 2.2 When the assessee filed its objections before the DRP, the DRP upheld the action of AO/TPO vide its order dated 27 th November, 2013 passed u/s 144(5) of the Act. Subsequently, the AO passed a final assessment order u/s 143(3) rws 144(5) of the Act on 20/12/2013 wherein

CREAMLINE DAIRY PRODUCTS LIMITED,HYDERABAD vs. ACIT., CIRCLE-1(2), HYDERABAD

In the result, appeal ITA

ITA 1156/HYD/2024[2017-18]Status: DisposedITAT Hyderabad16 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, K C Devdas And CA C Maheshwar ReddyFor Respondent: Sri Narender Kumar Naik, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 80J

section also enumerates various circumstances under which the consideration of a contract is said to be unlawful Two such circumstances are, (i) the consideration of a contract is of such nature that, if permitted, it would defeat the provisions of any law, or (ii) the Court regards it as immoral or opposed to public policy. Hence, if any one says

CREAMLINE DAIRY PRODUCTS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, appeal ITA

ITA 1157/HYD/2024[2018-19]Status: DisposedITAT Hyderabad16 Jul 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, K C Devdas And CA C Maheshwar ReddyFor Respondent: Sri Narender Kumar Naik, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 80J

section also enumerates various circumstances under which the consideration of a contract is said to be unlawful Two such circumstances are, (i) the consideration of a contract is of such nature that, if permitted, it would defeat the provisions of any law, or (ii) the Court regards it as immoral or opposed to public policy. Hence, if any one says

DCIT., CIRCLE-1(1), HYDERABAD vs. CREAMLINE DAIRY PRODUCTS LIMITED, HYDERABAD

In the result, appeal ITA

ITA 1183/HYD/2024[2017-18]Status: DisposedITAT Hyderabad16 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, K C Devdas And CA C Maheshwar ReddyFor Respondent: Sri Narender Kumar Naik, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 80J

section also enumerates various circumstances under which the consideration of a contract is said to be unlawful Two such circumstances are, (i) the consideration of a contract is of such nature that, if permitted, it would defeat the provisions of any law, or (ii) the Court regards it as immoral or opposed to public policy. Hence, if any one says