M/S ISOFT HEALTH MANAGEMENT (INDIA) PVT. LTD.,,CHENNAI vs. DCIT, BANGALORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicomputer Sciences Dcit, Circle 11(4) Corporation India Private No. 14/3, 5Th Floor, R.P. Limited Bhawan Nrupathunga (Formerly Isoft Health Road Vs. Management (India) Pvt. Bangalore Ltd.) Unit-13, Block-2, Sdf Building Mpez Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaaco 2465N Assessee By Shri Vishal Kalra, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 03.08.2023 Date Of Pronouncement 21.08.2023

23. The ld. DR submitted that the case can also be covered under para 3.3(c) of 2016 Instruction. The later para provides that reference shall be made to the TPO where a search and seizure or survey operations have been carried out and findings regarding transfer Page 11 of 15 Computer Sciences Corporation India Pvt. Ltd. Page

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

In the result appeal of the assessee is allowed as per terms indicated above

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

transfer, either at the time of purchase or at the time of sale of share by the appellant, treatment of LTCG as unexplained credit under section 68 of the Act and confirmation thereof by Ld. CIT(A) is wholly unjustified, improper and bad in law. 06) Section 68: Issue: Burden to prove :- That the Commissioner of Income tax (A) erred

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

1)(vii) would also have to be construed as involving a human element • The expression 'technical service' would have reference to only technical service rendered by a human. Page 36 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) • MTNL or other companies do not provide any assistance to the assessee

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

1)(vii) would also have to be construed as involving a human element • The expression 'technical service' would have reference to only technical service rendered by a human. Page 36 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) • MTNL or other companies do not provide any assistance to the assessee

DILIP CHANDRASENRO MAHADIK,INDORE vs. THE PR CIT -2 INDORE, INDORE

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Shri Dilip Chandrasenrao Pr.Cit-2, Mahadik, Indore. बनाम/ 479, Kalani Nagar, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Abwpm3141M Assessee By S/Shri Rajnish Vohra, Chetan Khandelwal & Nitesh Dawira, Ld. Ars Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 24.05.2023 Date Of Pronouncement 17.08.2023

transfer expenses for sale of Rs. 8,78,515/- in his return of income. Perusal of the case record reveals that during the period relevant to the assessment year 2015-16, the assessee has sold two properties. In the return of income the assessee disclosed sale consideration amount of Rs. 65,30,000/- and Long Term Capital Gain worked

THE ACIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

c) of the Act against The Appellant. The above grounds are independent and without prejudice, to each other unless mentioned specifically. TPA. No. 265/Ind/2015: REVENUE`s APPEAL FOR A.Y. 2010-11 Ground:No.1: Whether on the facts and circumstances of the case, the Hon`ble Dispute Resolution Panel, Mumbai was justified in deletion the addition

THE DCIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

c) of the Act against The Appellant. The above grounds are independent and without prejudice, to each other unless mentioned specifically. TPA. No. 265/Ind/2015: REVENUE`s APPEAL FOR A.Y. 2010-11 Ground:No.1: Whether on the facts and circumstances of the case, the Hon`ble Dispute Resolution Panel, Mumbai was justified in deletion the addition

M/S ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS V A TECH HYDRO INDAI PVT. LTD.),MANDIDEEP vs. THE ACIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

c) of the Act against The Appellant. The above grounds are independent and without prejudice, to each other unless mentioned specifically. TPA. No. 265/Ind/2015: REVENUE`s APPEAL FOR A.Y. 2010-11 Ground:No.1: Whether on the facts and circumstances of the case, the Hon`ble Dispute Resolution Panel, Mumbai was justified in deletion the addition

M/S. ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS VA TECH HYDRO INDIA PRIVATE LIMITED),BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

c) of the Act against The Appellant. The above grounds are independent and without prejudice, to each other unless mentioned specifically. TPA. No. 265/Ind/2015: REVENUE`s APPEAL FOR A.Y. 2010-11 Ground:No.1: Whether on the facts and circumstances of the case, the Hon`ble Dispute Resolution Panel, Mumbai was justified in deletion the addition

THE DCIT1(1), INDORE vs. M/S. AGRAWAL COAL CORPORATION P LTD., INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 92C (4) of the Act. The submission was not found acceptable due to the reasons given in detail in the orders of TPO giving detailed working of Arm’s length adjustment in respect of Coal Purchase from its AE and the AO made the additions to the total income on account of the adjustments in the arm’s length

M/S. AGRAWAL COAL CORPORATION P. LTD.,INDORE vs. THE DCIT -CIRCLE 1(1), INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 92C (4) of the Act. The submission was not found acceptable due to the reasons given in detail in the orders of TPO giving detailed working of Arm’s length adjustment in respect of Coal Purchase from its AE and the AO made the additions to the total income on account of the adjustments in the arm’s length

M/S. AGRAWAL COAL CORPORATION P. LTD.,INDORE vs. THE DCIT RANGE 1(1), INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 92C (4) of the Act. The submission was not found acceptable due to the reasons given in detail in the orders of TPO giving detailed working of Arm’s length adjustment in respect of Coal Purchase from its AE and the AO made the additions to the total income on account of the adjustments in the arm’s length

THE DCIT-1(1), INDORE vs. M/S. AGRAWAL COAL CORPORATION P. LTD., INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 92C (4) of the Act. The submission was not found acceptable due to the reasons given in detail in the orders of TPO giving detailed working of Arm’s length adjustment in respect of Coal Purchase from its AE and the AO made the additions to the total income on account of the adjustments in the arm’s length

COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2007-08 Computer Sciences Acit, Corporation India Private Company Circle 1(3), Limited, Chennai [Formerly Covansys (India) Private Limited], बनाम/ Unit 13, Block 2, Sdf Buildings, Vs. Madras Export Processing Zone, Tambaram, Chennai (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacc1351M Assessee By Shri Neeraj Jain, Adv. Shri Abhishek Agrawal, Ca Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 12.07.2023 Date Of Pronouncement

transfer pricing documentation requirements. 12. The ld. AO and Hon'ble DRP have erred, in law and in facts, by applying the turnover ≤ Rs. 1 crore as a comparability criterion. 13. The ld. AO and Hon'ble DRP have erred, in law and in facts, by rejecting certain comparable companies identified by the assessee as having economic performance contrary

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

23,00,000/- 3.1 On the facts and in circumstances of the case and in law, the learned AO / T * PO pursuant to the directions of Hon'ble DRP, has Page 2 of 22 Cummins Technologies India P. ltd. Page 3 of 22 erred in rejecting the benchmarking adopted by the Appellant for benchmarking royalty paid or payable for manufacture