ASST CIT (LTU) 1, MUMBAI vs. GRASIM INDUSTRIES LIMITED (AS A SUCCESSOR TO ADITYA BIRLA NUVO LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

Transfer Pricing Officer (TPO) to determine the Arms Length Price (ALP) of the International Transaction the assessee is having with its Associated Enterprises (AE). The TPO passed an under section 92CA of the Act dated 09.01.2015 computing a TP Adjustment towards performance guarantee at Rs. 5,26,17,801/-. The AO passed an assessment order under section 143(3) r.w.s

GRASIM INDUSTRIES LIMITED (AS A SUCCESSOR TO ADITYA BIRLA NUVO LTD),MUMBAI vs. ADDL CIT LTU, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

Transfer Pricing Officer (TPO) to determine the Arms Length Price (ALP) of the International Transaction the assessee is having with its Associated Enterprises (AE). The TPO passed an under section 92CA of the Act dated 09.01.2015 computing a TP Adjustment towards performance guarantee at Rs. 5,26,17,801/-. The AO passed an assessment order under section 143(3) r.w.s

ADITYA BIRLA NUVO LTD (SINCE AMALGAMATED WITH GRASIM INDUSTRIES LIMITED),MUMBAI vs. ASST CIT (LTU) 1, MUMBAI

Transfer Pricing Officer (TPO) to determine the\nArms Length Price (ALP) of the International Transaction the assessee is having\nwith its Associated Enterprises (AE). The TPO passed an under section 92CA of\nthe Act dated 29.01.2016 computing a TP Adjustment towards financial and\nperformance guarantee totalling to Rs. 10,00,84,210/-. The AO passed an\nassessment order under section

DCIT 14(3)(1), MUMBAI vs. WOCKHARDT LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri Vikas Awasthy & Shri Om Prakash Kantvk-Vk-La- 2633@Eaqcbz@2015 ¼Fu-Oa- 2009&10½ M/S Wockhardt Ltd. Wockhardt Towers, Bandra Kurla Complex, Bandra (E) Mumbai-400 051 ..... Vihykfkhz/Appellant Pan No. Aaacw2472M Cuke Vs. Deputy Commissioner Of Income Tax Range 10 (1), Aayakar Bhavan, ..... Izfroknh/Respondent Mumbai-400 020 Vk-Vk-La- 2738@Eaqcbz@2015 ¼Fu-Oa- 2009&10½ Deputy Commissioner Of Income Tax Range 10 (1), Aayakar Bhavan, ..... Vihykfkhz/Appellant Mumbai-400 020 Cuke Vs. M/S Wockhardt Ltd. Wockhardt Towers, Bandra Kurla Complex, Bandra (E) Mumbai-400 051 ..... Izfroknh/Respondent Pan No. Aaacw2472M

Transfer Pricing Officer (TPO) vide order dated 30/01/2023 made following adjustments: Nature of transaction Adjustment (Rs.) Guarantee fee 2,41,02,350 Interest on loan advanced to AEs 4,98,99,490 P a g e | 5 ITA NO. 2738/MUM/2015(A.Y.2009-10) M/S WOCKHARDT LTD. Interest on deemed loan/receivable 17,82,00,000 Total Adjustment proposed to be made

DCIT (LTU)-1, MUMBAI vs. ADITYA BIRLA NUVO LTD, MUMBAI

Transfer Pricing Officer (TPO) to determine the\nArms Length Price (ALP) of the International Transaction the assessee is having\nwith its Associated Enterprises (AE). The TPO passed an under section 92CA of\nthe Act dated 29.01.2016 computing a TP Adjustment towards financial and\nperformance guarantee totalling to Rs. 10,00,84,210/-. The AO passed an\nassessment order under section