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 92(1) of the Act states that – “Any income arising from an international transaction shall be computed having regard to the arm’s length price…” Further, Sec 92C (1) of the Act states that – “The arm’s length price in relation to an international transaction or specified domestic transaction shall be determined by any of the following methods, being

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 92(1) of the Act states that – “Any income arising from an international transaction shall be computed having regard to the arm’s length price…” Further, Sec 92C (1) of the Act states that – “The arm’s length price in relation to an international transaction or specified domestic transaction shall be determined by any of the following methods, being

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

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

Section 92(1) of the Act states that – “Any income arising from an international transaction shall be computed having regard to the arm’s length price…” Further, Sec 92C (1) of the Act states that – “The arm’s length price in relation to an international transaction or specified domestic transaction shall be determined by any of the following methods, being

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

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

Section 92(1) of the Act states that – “Any income arising from an international transaction shall be computed having regard to the arm’s length price…” Further, Sec 92C (1) of the Act states that – “The arm’s length price in relation to an international transaction or specified domestic transaction shall be determined by any of the following methods, being

M/S ANDRITZ HYDRO PRIVATE LIMITED,BHOPAL vs. THE DCIT CIRCLE 1(1), BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Andritz Hydro Private Dcit Circe 1(1) Ltd. Bhopal Vs. D-17, Mpakvn Industrial Area, Mandideep Raisen (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcv 2466 R Assessee By Shri Rahul, Kaul Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 28.08.2023

27 grouped together for determination of ALP. Section 92C(1) provides for determination of ALP of an international transactions or specified domestic transactions. For ready reference section 92C(1) is quoted as under: “ (1) For the purposes of sub-section (2) of section 92C, the arm's length price in relation to an international transaction [or a specified domestic transaction

THE ACIT, - 4(1), INDORE vs. M/S. YASH TECHNOLOGIES PVT. LTD., INDORE

In the result appeal of the revenue is dismissed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 Pan : Aaacy1868M

transfer provisions could apply if the aggregate of such transactions entered into by the assessee in the previous year exceeds a sum of Rs.5 crores. But in the instant case the specified domestic pricing figure is Rs.3,46,13,572/- which is less than Rs.5 crores hence the provision of Section 92BA of the Act does not apply

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 Regulations talk of individual transactions to be benchmarked. He submitted that the assessee made claim of ‘entity-level’ comparison before DRP also, but the DRP has over-ruled assessee’s claim with reasoning. Referring to Page 10 and 11 of DRP order, Ld. DR emphasized the reasoning given by DRP, Page 19 of 47 Computer Sciences Corporation India

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

transfer for limited right to use and they are composite payment of royalty which is also covered by section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section

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

transfer for limited right to use and they are composite payment of royalty which is also covered by section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section

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

transfer for limited right to use and they are composite payment of royalty which is also covered by section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section

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

transfer for limited right to use and they are composite payment of royalty which is also covered by section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

Transfer Pricing officer, Ahmedabad (TPO) in the order passed u/s 92CA(3). 4.2. The appellant company has entered into transaction of sale and purchase of goods from its sister concern mainly from M/s. Manish Agrotech Limited Ltd. and it has purchased goods worth Rs. 41,67,84,935 - and sold goods worth Rs. 22,20,74,867/- to M/s Manish

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

Transfer Pricing officer, Ahmedabad (TPO) in the order passed u/s 92CA(3). 4.2. The appellant company has entered into transaction of sale and purchase of goods from its sister concern mainly from M/s. Manish Agrotech Limited Ltd. and it has purchased goods worth Rs. 41,67,84,935 - and sold goods worth Rs. 22,20,74,867/- to M/s Manish

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

Transfer Pricing officer, Ahmedabad (TPO) in the order passed u/s 92CA(3). 4.2. The appellant company has entered into transaction of sale and purchase of goods from its sister concern mainly from M/s. Manish Agrotech Limited Ltd. and it has purchased goods worth Rs. 41,67,84,935 - and sold goods worth Rs. 22,20,74,867/- to M/s Manish

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

27 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 made before us by the Ld. counsel for the assessee is that in view of the provisions of sections 127 & 129 of the Act and the notification issued by Central Board of Direct Taxes No.52/2014 & 53/2014 dated 22.10.2014, Ld. CIT(E) cannot be transfer his powers and duty to another

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

27 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 made before us by the Ld. counsel for the assessee is that in view of the provisions of sections 127 & 129 of the Act and the notification issued by Central Board of Direct Taxes No.52/2014 & 53/2014 dated 22.10.2014, Ld. CIT(E) cannot be transfer his powers and duty to another

ACIT-2(1), UJJAIN, UJJAIN vs. M/S RUCHI J OIL PVT. LTD,, MUMBAI

In the result, Revenue’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

Transfer Pricing Officer (TPO) on page no.2 of its order u/s 92CA(3) of the Act had mentioned that the details of International Transaction in term of section 92B and Specified Domestic Transaction in terms of section 92BA of the Act between the assessee and its Associate Enterprise are given in form 3CEB. Further, the AO has also mentioned

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

Transfer Pricing officer, Ahmedabad (TPO) in the order passed us 92CA(3). 4.2. The appellant company has entered into transaction of sale and purchase of goods from its sister concern mainly from Ms. Prakash Oils Ltd. and it has purchased goods worth Rs. 27,66, 11,945/- and sold goods worth Rs.32,76,94,054/- to M/s Prakash Oils

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

Transfer Pricing officer, Ahmedabad (TPO) in the order passed us 92CA(3). 4.2. The appellant company has entered into transaction of sale and purchase of goods from its sister concern mainly from Ms. Prakash Oils Ltd. and it has purchased goods worth Rs. 27,66, 11,945/- and sold goods worth Rs.32,76,94,054/- to M/s Prakash Oils