D.C.I.T,CIRCLE-9(1), KOLKATA vs. M/S APOLLO GLENEAGLES HOSPITAL, KOLKATA

In the result, appeal of the Revenue for AY 2012-13 is dismissed

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Ble

TP document that CUP cannot be applied as Most Appropriate Method in the given case because of lack of data of comparable uncontrolled transactions and lack of data of Hospitals having foreign tie ups. 5.6. According to the assessee, ld. TPO did not apply any of the six methods prescribed in Rule 10D of the Income Tax Rules

D.C.I.T,CIRCLE-9(1), KOLKATA vs. M/S APOLLO GLENEAGLES HOSPITAL, KOLKATA

In the result, appeal of the Revenue for AY 2012-13 is dismissed

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Ble

TP document that CUP cannot be applied as Most Appropriate Method in the given case because of lack of data of comparable uncontrolled transactions and lack of data of Hospitals having foreign tie ups. 5.6. According to the assessee, ld. TPO did not apply any of the six methods prescribed in Rule 10D of the Income Tax Rules

EIH LIMITED ,KOLKATA vs. DCIT, NFAC, DELHI

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

Bench: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

TP Adjustment on account of Corporate Guarantee (hereafter CG) of Rs. 63,57,591/-. (ii) Disallowance u/s 14A of the Act r.w. Rule 8D at Rs. 50,51,380/- and also adding this amount for computing income u/s 115JB of the Act. (iii) Disallowance on account of principal repayment of lease rental at Rs. 3,38,64,203/-. (iv) Addition

EIH LIMITED,KOLKATA vs. D.C.I.T., INCOME TAX DEPARTMENT, NFAC, DELHI, KOLKATA

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

Bench: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

TP Adjustment on account of Corporate Guarantee (hereafter CG) of Rs. 63,57,591/-. (ii) Disallowance u/s 14A of the Act r.w. Rule 8D at Rs. 50,51,380/- and also adding this amount for computing income u/s 115JB of the Act. (iii) Disallowance on account of principal repayment of lease rental at Rs. 3,38,64,203/-. (iv) Addition

RECKITT BENCKISER (INDIA) PVT LTD.,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

disallowance of Royalty Expenses made by Assessing Officer/ TPO by applying Comparable Uncontrolled Price method as the most appropriate method for certain brands instead of Transactional Net Margin Method as adopted by RBIL at entity level, and restricting the Arm's Length Price of royalty at 2% on the basis of alleged comparable agreements in FMCG Industry. 4(c) Whether

RECKITT BENCKISER (INDIA) PVT. LTD.,GURGAON vs. D.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

disallowance of Royalty Expenses made by Assessing Officer/ TPO by applying Comparable Uncontrolled Price method as the most appropriate method for certain brands instead of Transactional Net Margin Method as adopted by RBIL at entity level, and restricting the Arm's Length Price of royalty at 2% on the basis of alleged comparable agreements in FMCG Industry. 4(c) Whether

RECKITT BENCKISER (INDIA) PVT LTD.,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

disallowance of Royalty Expenses made by Assessing Officer/ TPO by applying Comparable Uncontrolled Price method as the most appropriate method for certain brands instead of Transactional Net Margin Method as adopted by RBIL at entity level, and restricting the Arm's Length Price of royalty at 2% on the basis of alleged comparable agreements in FMCG Industry. 4(c) Whether

NATIONAL ENGINEERING INDUSTRIES LIMITED,KOLKATA vs. DCIT, CIRCLE 5(1), , KOLKATA

Appeal of the assessee is partly allowed

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

disallowance u/s 14A of the Act, the Ld. DR relied on the findings of Ld. CIT(A) at pages 52 and 53 of the impugned order (supra). 4. We have carefully considered the rival submissions and have also gone through the records before us. Regarding the issue of CG it deserves to be brought on record the fact that

DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. EVEREADY INDUSTRIES INDIA LTD., KOLKATA

In the result, all the captioned appeals of the Revenue stand dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.1880,1881&1882/Kol/2018 Assessment Years: 2011-12,2012-13 & 2013-14 Dcit, Circle-11(1), Kolkata.........................….................……...…..…Appellant Vs. M/S Eveready Industries India Ltd.........................................…..…..Respondent 2, Rainey Park, Kolkata-700019. [Pan: Aaace5778N] Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 09, 2023 Date Of Pronouncing The Order : March 30, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders All Dated 22.06.2018 Of The Commissioner Of Income Tax (Appeals)-22, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.1880/Kol/2018 For Assessment Year 2011-12 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita No.1880/Kol/2018 – The Revenue In This Appeal Has Taken The Following Grounds Of Appeal:

disallowances u/s 40A(9) for payments made to the employees recreation club. 7. The appellant craves for leave to add, alter/or amend any of the grounds of appeal before or at the time of hearing.” Ground Nos.1 to 4 - The Revenue vide Ground Nos.1 to 4 has 3. contested the action of the CIT(A) in deleting the addition made

DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. EVEREADY INDUSTRIES INDIA LTD., KOLKATA

In the result, all the captioned appeals of the Revenue stand dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.1880,1881&1882/Kol/2018 Assessment Years: 2011-12,2012-13 & 2013-14 Dcit, Circle-11(1), Kolkata.........................….................……...…..…Appellant Vs. M/S Eveready Industries India Ltd.........................................…..…..Respondent 2, Rainey Park, Kolkata-700019. [Pan: Aaace5778N] Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 09, 2023 Date Of Pronouncing The Order : March 30, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders All Dated 22.06.2018 Of The Commissioner Of Income Tax (Appeals)-22, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.1880/Kol/2018 For Assessment Year 2011-12 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita No.1880/Kol/2018 – The Revenue In This Appeal Has Taken The Following Grounds Of Appeal:

disallowances u/s 40A(9) for payments made to the employees recreation club. 7. The appellant craves for leave to add, alter/or amend any of the grounds of appeal before or at the time of hearing.” Ground Nos.1 to 4 - The Revenue vide Ground Nos.1 to 4 has 3. contested the action of the CIT(A) in deleting the addition made

DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. EVEREADY INDUSTRIES INDIA LTD., KOLKATA

In the result, all the captioned appeals of the Revenue stand dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.1880,1881&1882/Kol/2018 Assessment Years: 2011-12,2012-13 & 2013-14 Dcit, Circle-11(1), Kolkata.........................….................……...…..…Appellant Vs. M/S Eveready Industries India Ltd.........................................…..…..Respondent 2, Rainey Park, Kolkata-700019. [Pan: Aaace5778N] Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 09, 2023 Date Of Pronouncing The Order : March 30, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders All Dated 22.06.2018 Of The Commissioner Of Income Tax (Appeals)-22, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.1880/Kol/2018 For Assessment Year 2011-12 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita No.1880/Kol/2018 – The Revenue In This Appeal Has Taken The Following Grounds Of Appeal:

disallowances u/s 40A(9) for payments made to the employees recreation club. 7. The appellant craves for leave to add, alter/or amend any of the grounds of appeal before or at the time of hearing.” Ground Nos.1 to 4 - The Revenue vide Ground Nos.1 to 4 has 3. contested the action of the CIT(A) in deleting the addition made

M/S. TDK INDIA PRIVATE LIMITED (FORMERLY KNOWN AS EPCOS INDIA PRIVATE LIMITED),NADIA vs. DCIT, CIRCLE - 11(1) , KOLKATA

In the result appeal of the assessee for Assessment Year 2014-15 is partly allowed for statistical purposes and appeal of the assessee for Assessment Year 2015-16, is allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

methods prescribed under subsections (1) and (2) of section 92C of the I.T. Act. The AO, in the instant case, had not disallowed the expenditure under section 37 of the I.T. Act but only adopted the ALP determined by the TPO in his order. We find that the principle enunciated by the 21 I.T.A. Nos. 2646/Kol/2018 & 1998/Kol/2019 Assessment Year

M/S. TDK INDIA PRIVATE LIMITED (FORMERLY KNOWN AS EPCOS INDIA PRIVATE LIMITED),NADIA vs. DCIT, CIRCLE - 11(1) , KOLKATA

In the result appeal of the assessee for Assessment Year 2014-15 is partly allowed for statistical purposes and appeal of the assessee for Assessment Year 2015-16, is allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

methods prescribed under subsections (1) and (2) of section 92C of the I.T. Act. The AO, in the instant case, had not disallowed the expenditure under section 37 of the I.T. Act but only adopted the ALP determined by the TPO in his order. We find that the principle enunciated by the 21 I.T.A. Nos. 2646/Kol/2018 & 1998/Kol/2019 Assessment Year

RECKITT BENCKISER INDIA PRIVATE LIMITED,GURGAON, HARYANA vs. D.C.I.T., CIRCLE 11.1, KOLKATA, KOLKATA

disallowance of Royalty Expenses made by Assessing Officer/ TPO by applying Comparable Uncontrolled Price method as the most appropriate method for certain brands instead of Transactional Net Margin Method as adopted by RBIL at entity level, and restricting the Arm's Length Price of royalty at 2% on the basis of alleged comparable agreements in FMCG Industry.\n4(c) Whether

RECKITT BENCKISER (INDIA) PRIVATE LIMITED ,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA

disallowance of Royalty Expenses made by Assessing\nOfficer/ TPO by applying Comparable Uncontrolled Price method as the most\nappropriate method for certain brands instead of Transactional Net Margin\nMethod as adopted by RBIL at entity level, and restricting the Arm's Length\nPrice of royalty at 2% on the basis of alleged comparable agreements in FMCG\nIndustry.\n4(c) Whether

EREVMAX TECHNOLOGIES PVT. LTD.,KOLKATA vs. D.C.I.T./A.C.I.T., TP-1, , KOLKATA

Appeal of the assessee is partly allowed for statistical purposes

Bench: Us In The Paper Book)

TP-1, Aayakar Bhawan Poorva, 110 Shanti Pally, E.M. Bypass, Kolkata - 700107 ................................ Respondent Appearances by: Assessee represented by : Indernil Banerjee, FCA Department represented by : Praveen Kishore, CIT-DR Date of concluding the hearing : 26.08.2025 Date of pronouncing the order : 27.10.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The present appeal arises from Ld. AO’s Order

M/S TDK INDIA LIMITED (FORMERLY KNOWN AS EPCOS INDIA PVT. LTD.),KOLKATA vs. DCIT, CIR. -11(1), KOLKATA

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

methods prescribed under subsections (1) and (2) of section 92C of the I.T. Act. The AO, in the instant case, had not disallowed the expenditure under section 37 of the I.T. Act but only adopted the ALP determined by the TPO in his order. We find that the principle enunciated by the Hon’ble High Court of Bombay

M/S. COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

disallowances mentioned in\nthe explanation could have been made. Further, clause (f) of\nExplanation 1 to section 115JB of the Act refers to the amount or\namounts of expenditure relatable to any income to which section 10\napplies. The Ld. AO has not made any disallowance of expenditure\ndebited in the profit and loss account as prepared under the Companies