TELEPERFORMANCE GLOBAL SERVICES P. LTD.,MUMBAI vs. THE ADDL/JT/DY/CIT/ASSTT/ITO, NATIONAL E-ASSESSMENT DENTRE,, DELHI

In the result, the appeal filed by the assessee stands allowed on the additional grounds

Bench: Us, First We Would Like To Address Ground No.2 Wherein The Assessee Has Submitted That The Order Of The Ld. Tpo U/S.92Ca(3) Of The Act Dated 01/11/2019 Is Barred By Limitation & Hence, Invalid In Law.

5) of the Act dated 20/03/2021 for the A.Y.2016-17. 2 M/s. Teleperformance Global Services Privae Limited (Formerly known as ―Inellenet Global Services Pvt. Ltd.‖) 2. Though the assessee has raised several grounds of appeal before us, first we would like to address ground No.2 wherein the assessee has submitted that the order of the ld. TPO u/s.92CA

ATOS INDIA P.LTD,MUMBAI vs. DCIT RG 14(1)(1), MUMBAI

In the result, the appeal filed by the assessee stands allowed on the additional grounds

Bench: Shri G. S. Pannu & Shri Amit Shukla, Jm आयकरअपीलसं./ I.T.A. No. 1795/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2012-13) Dcit-14(1)1), Atos India Pvt. Ltd., Aayakar Bhavan Godrej & Boyce Complex, बनाम/ Mumbai Plant 5, Pirojshanagar, Vs. Lbs Marg, Vikhroli (West), Mumbai-400079 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaaco2461J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri Dhanesh Bafna /Chandni Sha /Riddhi Maru /Kinjal Patel, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Dr. Yogesh Kamat, Ld. Dr सुनवधईकीतधरीख/ 01.06.2022 & : 25.01.2023 Date Of Hearing घोर्णधकीतधरीख / : 23.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: 1. The Aforesaid Appeal Has Been Filed By The Assessee Against The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) In 2

5. Disallowance for provision for project 17,16,22,641 risk 6. Disallowance under section 40(a) on 16,65,932 account of non-deduction of TDS on software purchase 7. Disallowance under section 40(a) due 64,45,907 to non-deduction of TDS of Foreign Parties 4 I.T.A. No. 1795/Mum/2017 Atos India Pvt. Ltd. 8. Denial of claim

STRIDES ARCOLAB LTD,NAVI MUMBAI vs. DCIT CIR 10(3),

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.2877/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) Strides Shasun Limited Dcit Cir. 15(3)(2) (Formerly Known As R. No. 451, 4Th Floor, Strides Arcolab Limited) बिधम/ Aayakar Bhavan, M. K. 201, Devavrata, Sector 17, Road, Mumbai-400 020 Vs. Vashi, Navi Mumbai – 400 703 स्थायीलेखासं./जीआइआरसं./ Pan No. Aadcs8104P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Percy Pardiwala/ Shri Ketan Ved /Shri Ninad Patade, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Ms. Vatsalaa Jha, Ld. Dr सुनवाईकीतारीख/ : 18.01.2023 Date Of Hearing घोषणाकीतारीख / : 28.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla : The Aforesaid Appeal Has Been Filed By Assessee Against The Order Dated 26.02.2014 Passed U/S 143(3) R.W.S. 144C(13) In 2

144C(13) in 2 I.T.A. No. 2877/Mum/2014 Strides Shasun Limited pursuance of the direction given by Ld. DRP on 30.12.2013 for AY 2009-10. 2. In various grounds of appeal, the assessee has challenged various transfer pricing adjustment as well as various corporate grounds which are as under:- Transfer Pricing Grounds 1. Imputing interest on delayed receipt from debtors

ISHARES MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES EMERGING MARKETS INDEX MAURITIUS CO ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

144C(5) of the Act\nissued by the Hon'ble DRP - I, Mumbai dated 5 December 2024 on the following\ngrounds, each of which is without prejudice to and independent of the others:\nOn the facts and in the circumstances of the case and in law, the learned AO/\nHon'ble DRP:\nMerits of the case:\nRejecting the hierarchy

EDENRED SA,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, this appeal by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

5. Short grant of credit for Tax deducted at source (‗TDS‘) Erred in granting TDS credit amounting to INR 85,52,734 as against INR 91,65,609 claimed in the return of income thereby leading to short credit of TDS of INR 6,12,875; 6. Interest under section 234A of the Act Erred in levying interest under section

EDENRED SA,MUMBAI vs. ACIT (IT) 2(2)(1), MUMBAI

In the result, this appeal by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

5. Short grant of credit for Tax deducted at source (‗TDS‘) Erred in granting TDS credit amounting to INR 85,52,734 as against INR 91,65,609 claimed in the return of income thereby leading to short credit of TDS of INR 6,12,875; 6. Interest under section 234A of the Act Erred in levying interest under section

EDENRED SA,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, this appeal by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

5. Short grant of credit for Tax deducted at source (‗TDS‘) Erred in granting TDS credit amounting to INR 85,52,734 as against INR 91,65,609 claimed in the return of income thereby leading to short credit of TDS of INR 6,12,875; 6. Interest under section 234A of the Act Erred in levying interest under section

EDENRED SA,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result, this appeal by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

5. Short grant of credit for Tax deducted at source (‗TDS‘) Erred in granting TDS credit amounting to INR 85,52,734 as against INR 91,65,609 claimed in the return of income thereby leading to short credit of TDS of INR 6,12,875; 6. Interest under section 234A of the Act Erred in levying interest under section

ISHARES MSCI INDIA ETF(AS A SUCESSOR TO ISHARES INDIA INDEX MARUITIUS COMPANY),MUMBAI vs. DCIT (INT)-2(2)(2), MUMBAI

144C(5) of the Act\nissued by the Hon'ble DRP - I, Mumbai dated 5 December 2024 on the following\ngrounds, each of which is without prejudice to and independent of the others:\nOn the facts and in the circumstances of the case and in law, the learned AO/\nHon'ble DRP:\nMerits of the case:\nRejecting the hierarchy

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY ,MUMBAI vs. DCIT (TP) 2(2)(2), MUMBAI

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

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

5. erred in levying interest under Section 234C of the Act amounting to Rs.5,953. 6. erred in granting short TDS credit by Rs. 41,16,003. Ground of Appeal No. 7: Initiation of penal proceedings under section 270A of the Act 7. erred in initiating penalty under section 270A of the Act alleging underreporting of income by the Appellant

ISHARES CORE MSCI TOTAL INTERNATIONAL STOCK ETF (AS A SUCCESSOR TO ISHARE CORE TAOTAL INTERNATIONAL STOCK MAURITIUS COMPANY ),MUMBAI vs. DY CIT (INT. TAX)-2(2)(1), MUMBAI

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

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

5. erred in levying interest under Section 234C of the Act amounting to Rs.5,953. 6. erred in granting short TDS credit by Rs. 41,16,003. Ground of Appeal No. 7: Initiation of penal proceedings under section 270A of the Act 7. erred in initiating penalty under section 270A of the Act alleging underreporting of income by the Appellant

ISHARES MSCI EM UCITS ETF USD DIST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

sections 45 to 55A of the Act whilst sections 111A and 115AD only\nprovide for determination of tax in certain cases and therefore, gains arising\non transactions subjected to STT and those not subjected to STT are no\ndifferent and satisfy the 'similar computation' condition specified in section\n70(2) of the Act;\n4. failed to appreciate that since section

ISHARES MSCI ALL COUNTRY ASIA EX JAPAN ETF(AS A SUCCESSOR TO ISHARES MSCI ALL COUNTRY ASIA EX JAPAN MAURITIUS CO),MUMBAI vs. DCIT (INT)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

TDS to the extent of Rs.\n1,60,433.\n14. Without prejudice to the above, erred in levying interest under section\n234B amounting to Rs.7,94,29,712 in the computation sheet, annexed with\nthe impugned order;\nInitiation of penal proceedings under section 270A of the Act\n15. erred in initiating penalty under section 270A of the Act alleging\nmisreporting

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

sections 45 to 55A of the Act whilst sections 111A and 115AD only\nprovide for determination of tax in certain cases and therefore, gains arising\non transactions subjected to STT and those not subjected to STT are no\ndifferent and satisfy the 'similar computation' condition specified in section\n70(2) of the Act;\n4. failed to appreciate that since section

SHELL INFORMATION TECHNOLOGY INTERNATIONAL BV,MUMBAI vs. DCIT (IT) 4 (2) (1), MUMBAI

TDS credit of Rs. 1,21,98,857 without\nappreciating the facts and circumstance of the case.\nInterest under section 234A of the Act\n9\nErred in levying interest under section 234A of the Act without\nappreciating the facts and circumstance of the case.\nInterest under section 234B of the Act\n10.\nErred in levying interest under section 234B

SCHWAB EMERGING MARKETS EQUITY ETF ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -4(2)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

144C(5) of the Act\nissued by the Hon'ble DRP - I, Mumbai dated 5 December 2024 on the following\ngrounds, each of which is without prejudice to and independent of the others:\nOn the facts and in the circumstances of the case and in law, the learned AO/\nHon'ble DRP:\nMerits of the case:\nRejecting the hierarchy

ISHARES INDIA 50 ETF (AS A SUCCESSOR TO ISHARES INDIA MAURITIUS CO ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

144C(5) of the Act\nissued by the Hon'ble DRP - I, Mumbai dated 5 December 2024 on the following\ngrounds, each of which is without prejudice to and independent of the others:\nOn the facts and in the circumstances of the case and in law, the learned AO/\nHon'ble DRP:\nMerits of the case:\nRejecting the hierarchy

ISHARES MSCI INDIA UCITS ETF ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(2)(2), MUMBAI

144C(5) of the Act\nissued by the Hon'ble DRP - I, Mumbai dated 5 December 2024 on the following\ngrounds, each of which is without prejudice to and independent of the others:\n\nOn the facts and in the circumstances of the case and in law, the learned AO/\nHon'ble DRP:\n\nMerits of the case:\n\nRejecting