RAMESH JAISINGHANI,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(2), MUMBAI

In the result, appeal of the assessee is allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

15 Ramesh Jaisinghani Offer for Sale prior to such listing. The Explanatory Memorandum accompanying the amendment, he pointed out, candidly acknowledged that “a lacuna has arisen in computation of cost of acquisition under clause (ac) of sub- section (2) of section 55 in the case of equity shares transferred under OFS as part of IPO process.” This legislative confession, according

MEDIA RESEARCH USERS COUNCIL,MUMBAI vs. DDIT (E) I(1), MUMBAI

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

transferred directly or indirectly. Looking to its activities of general public utility, it was registered u/s.12A on 07/06/1994 and it continues to enjoy such registration during the years under consideration. It has also been informed that assessee’s application for registration under the amended provisions of Section 12AB

MEDIA RESEARCH USERS COUNCIL,MUMBAI vs. DDIT I(1), MUMBAI

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

transferred directly or indirectly. Looking to its activities of general public utility, it was registered u/s.12A on 07/06/1994 and it continues to enjoy such registration during the years under consideration. It has also been informed that assessee’s application for registration under the amended provisions of Section 12AB

MEDIA RESEARCH USERS COUNCIL,MUMBAI vs. ASST DIT I(1), MUMBAI

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

transferred directly or indirectly. Looking to its activities of general public utility, it was registered u/s.12A on 07/06/1994 and it continues to enjoy such registration during the years under consideration. It has also been informed that assessee’s application for registration under the amended provisions of Section 12AB

MEDIA RESEARCH USERS COUNCIL,MUMBAI vs. ITO (E) 2(1), MUMBAI

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

transferred directly or indirectly. Looking to its activities of general public utility, it was registered u/s.12A on 07/06/1994 and it continues to enjoy such registration during the years under consideration. It has also been informed that assessee’s application for registration under the amended provisions of Section 12AB

MEDIA RESEARCH USERS COUNCIL,MUMBAI vs. DCIT (E) 2(1), MUMBAI

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

transferred directly or indirectly. Looking to its activities of general public utility, it was registered u/s.12A on 07/06/1994 and it continues to enjoy such registration during the years under consideration. It has also been informed that assessee’s application for registration under the amended provisions of Section 12AB

TATA AIG GENERAL INSURANCE COMAPANY LTD,MUMBAI vs. ASST CIT 2(3), MUMBAI

In the result, the appeal of the assessee is allowed

2 days 7 Transfer Pricing Order u/s 92CA(3) of the Act 29.01.2013 Ought to be passed on/or before 8 Date on which Transfer Pricing Order u/s 92CA(3) is passed 30.01.2013 9 Date on which Final Assessment order was passed 26.04.2013 4. According to Sr. Counsel, as per the Section 153 of the Act (as it stood

ZENZI PHARMACEUTICAL INDUSTIES PVT LTD.,MUMBAI CITY vs. CIT (TRANSFER PRICING)-4, MUMBAI CITY

In the result all the four appeals filed by the assessee are dismissed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

2 export general Life 6,56,15,453 sales science distributors GmbH 3 export Jinan 37,73,085 sales pharmaceutical company Ltd 4 import Jinan 42,08,526 purchases pharmaceutical company Ltd 011. The learned CIT noted that the case was reopened by issuing notice under section 148 of the act and reference was made to the learned transfer pricing

ZENZI PHARMACEUTICAL INDUSTIES PVT LTD.,MUMBAI vs. CIT (TRANSFER PRICING)-4, MUMBAI

In the result all the four appeals filed by the assessee are dismissed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

2 export general Life 6,56,15,453 sales science distributors GmbH 3 export Jinan 37,73,085 sales pharmaceutical company Ltd 4 import Jinan 42,08,526 purchases pharmaceutical company Ltd 011. The learned CIT noted that the case was reopened by issuing notice under section 148 of the act and reference was made to the learned transfer pricing

ZENZI PHARMACEUTICAL INDUSTIES PVT LTD.,MUMBAI CITY vs. CIT (TRANSFER PRICING)-4, MUMBAI CITY

In the result all the four appeals filed by the assessee are dismissed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

2 export general Life 6,56,15,453 sales science distributors GmbH 3 export Jinan 37,73,085 sales pharmaceutical company Ltd 4 import Jinan 42,08,526 purchases pharmaceutical company Ltd 011. The learned CIT noted that the case was reopened by issuing notice under section 148 of the act and reference was made to the learned transfer pricing

ZENZI PHARMACEUTICAL INDUSTIES PVT LTD.,MUMBAI vs. CIT (TRANSFER PRICING)-4, MUMBAI

In the result all the four appeals filed by the assessee are dismissed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

2 export general Life 6,56,15,453 sales science distributors GmbH 3 export Jinan 37,73,085 sales pharmaceutical company Ltd 4 import Jinan 42,08,526 purchases pharmaceutical company Ltd 011. The learned CIT noted that the case was reopened by issuing notice under section 148 of the act and reference was made to the learned transfer pricing

PUBLICIS COMMUNICATIONS P.LTD,MUMBAI vs. DCIT CIR 7(1), MUMBAI

In the result, for assessment year 2012 – 13, appeal of the assessee is allowed for statistical purposes whereas the cross objection of the assessing officer is dismissed

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

15,47,177/- as per order of the learned Transfer Pricing Officer, Circle 11(9), Mumbai, (the learned Transfer Pricing Officer) passed under Section 92CA(3) of the Act being adjustment to the Arm's Length Price of the international transactions which has been upheld by the learned Dispute Resolution Panel-3, Mumbai (the learned Dispute Resolution Panel

PUBLICIS COMMUNICATIONS P. LTD,MUMBAI vs. DCIT CIR 7(3)(1), MUMBAI

In the result, for assessment year 2012 – 13, appeal of the assessee is allowed for statistical purposes whereas the cross objection of the assessing officer is dismissed

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

15,47,177/- as per order of the learned Transfer Pricing Officer, Circle 11(9), Mumbai, (the learned Transfer Pricing Officer) passed under Section 92CA(3) of the Act being adjustment to the Arm's Length Price of the international transactions which has been upheld by the learned Dispute Resolution Panel-3, Mumbai (the learned Dispute Resolution Panel

PUBLICS COMMUNICATIONS P.LTD,MUMBAI vs. DCIT CIR 6(1), MUMBAI

In the result, for assessment year 2012 – 13, appeal of the assessee is allowed for statistical purposes whereas the cross objection of the assessing officer is dismissed

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

15,47,177/- as per order of the learned Transfer Pricing Officer, Circle 11(9), Mumbai, (the learned Transfer Pricing Officer) passed under Section 92CA(3) of the Act being adjustment to the Arm's Length Price of the international transactions which has been upheld by the learned Dispute Resolution Panel-3, Mumbai (the learned Dispute Resolution Panel

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

2 days 6. Transfer pricing order u/s 92CA(3) of the 29.01.2013 Act ought to be passed on /or before 7. Date on which Transfer pricing order u/s 30.01.2013 92CA(3) is passed. 5 I.T.A. No. 2877/Mum/2014 Strides Shasun Limited 6. Before us, Ld. Counsel for the assessee submitted that now in view of the decision of Hon’ble Madras

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

Transfer Pricing Officer passed under sub-section (3) of section 92CA; and (ii) any foreign company.” Ostensibly, the expression „eligible assessee‟ has a restrictive meaning as it covers only two types of persons. Firstly, any person in whose name the TPO has proposed variation in the order passed under Section 92CA(3); and, secondly, any foreign company. In the instant

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.

2 days Last date for passing the order under section 92CA(3) of the 29-01-2014 Act Date of passing the transfer-pricing order (‗TP order‘) 30-01-2014 under section 92CA(3) of the Act 12. The relevant extract of the provisions of section 92CA(3A) and section 153(1) of the Act and the third proviso

TUBACEX PRAKASH INDIA P. LTD.,MUMBAI vs. ADDL/JT/CY/ASSTT/CIT/ ITO, NATIONAL E-ASSESSMENT CENTRE,, 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.3 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.

2 days Last date for passing the order under section 92CA(3) of the 29-01-2014 Act Date of passing the transfer-pricing order (‗TP order‘) 30-01-2014 under section 92CA(3) of the Act 12. The relevant extract of the provisions of section 92CA(3A) and section 153(1) of the Act and the third proviso