SSNC FINTECH SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE 8(1), HYDERABAD

Bench: Shri Manjunatha G & Shri Ravish Sood

transfer pricing (TP) study report maintained as per section 920 of the Income Tax Act, 1961 ('the Act') read with

XILINX INDIA TECHNOLOGY SERVICES PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-17(2), HYDERABAD

In the result, the appeals filed by the assessee is partly allowed

transfer pricing documentation maintained by the Appellant in accordance with the provisions of the Act read with the Income-tax Rules, 1962 ('Rules') and undertaking a fresh economic analysis during the course of assessment proceedings and thereby making an adjustment of Rs. 11,85,12,793 to the international transactions relating to provision of software development services. That

HYUNDAI MOTOR INDIA ENGINEERING PRIVATE LIMITED., HYD,HYDERABAD vs. DCIT, CIRCLE-2(2), HYDERABAD, HYDERABAD

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

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Hyundai Motor India Engg. Pvt. Vs. Dy. Commissioner Of Income- Ltd., Hyderabad Tax, Circle – 2(2), Hyderabad.

920/-, and hence, reference was made to the Transfer Pricing Officer (TPO) with prior approval of Pr. CIT – 2, Hyderabad for determining Arm’s Length Price u/s 92CA of the IT Act. 2.2 Assessee’s Profile: The assessee company is engaged in providing/rendering R&D support services in respect of CAD and CAE tools in designing the automobile parts

DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HYDERABAD vs. ALPHA VILLAS PRIVATE LIMITED, HYDERABAD

In the result, both the appeals filed by the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

920 72,99,24,480 73,49,93,400 from Bharathi Cements (Rs.6,600 treated as misc. charges) Total 6,89,649 68,96,490 99,30,94,560 99,99,91,050 The appellant further submitted as follows : Page 4 of 22 ITA Nos 1106 and 1107 of 2017 Alpha Villas Pvt Ltd A. In the assessment order

DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HYDERABAD vs. ALPHA AVENUES PRIVATE LIMITED, HYDERABAD

In the result, both the appeals filed by the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

920 72,99,24,480 73,49,93,400 from Bharathi Cements (Rs.6,600 treated as misc. charges) Total 6,89,649 68,96,490 99,30,94,560 99,99,91,050 The appellant further submitted as follows : Page 4 of 22 ITA Nos 1106 and 1107 of 2017 Alpha Villas Pvt Ltd A. In the assessment order

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

transfer pricing adjustment qua the provision of IT services. 3. When the assessee filed objections before the learned DRP, learned DRP, while confirming the disallowance of deduction under section 80G of the Act, issued certain directions. Though the assessee filed this appeal on several grounds, many grounds were withdrawn, stating the assessee had relief in respect of some issues

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

transfer pricing adjustment qua the provision of IT services. 3. When the assessee filed objections before the learned DRP, learned DRP, while confirming the disallowance of deduction under section 80G of the Act, issued certain directions. Though the assessee filed this appeal on several grounds, many grounds were withdrawn, stating the assessee had relief in respect of some issues