DEPUTY DIRECTOR OF INCOME-TAX vs. SCHLUMBERGER GLOBAL SUPPORT CENTRE LTD.,, PUNE
In the result, appeal of Revenue is dismissed and appeal of assessee is disposed of as indicated above
ITA 1264/PUN/2015[2011-12]Status: DisposedITAT Pune17 Jan 2018AY 2011-12
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1264/Pun/2015 नििाारण वषा / Assessment Year : 2011-12 The Deputy Director Of Income Tax अऩीऱाथी / Appellant (International Taxation), Circle-2, Pune. … बिाम / V/S. M/S. Schlumberger India Technology Centre Pvt. Ltd., (Formerly Known As Schlumberger Global Support Centre Ltd.-India Branch) Office No. 701, 7Th Floor, Bldg. No. 9, Commerzone, Survey No.144/145, Samrat Ashok Path, Off Air Port Road, Yerwada, … प्रत्यथी / Respondent Pune-411 006. Pan :Aalcs2048C आयकर अपीऱ सं. / Ita No.1280/Pun/2015 नििाारण वषा / Assessment Year : 2011-12 M/S. Schlumberger India Technology Centre Pvt. Ltd., (Formerly Known As Schlumberger Global Support Centre Ltd.-India Branch) Office No. 701, 7Th Floor, Bldg. No. 9, Commerzone, Survey No. 144/145, Samrat Ashok Path, Off Air Port Road, Yerwada, अऩीऱाथी / Appellant Pune-411 006. … Pan :Aalcs2048C बिाम / V/S. The Joint Director Of Income Tax, … प्रत्यथी / Respondent (International Taxation), Pune. A.Y. 2011-12
For Appellant: Shri Rajeev Kumar, CITFor Respondent: Shri Kamal Sawhney & Shri Sujit Thakar
Section 143(3)Section 92C(3)Section 92D
92D of the Act read with Rule 10D of the Income-tax Rules, 1962 ('the Rules') and thereby rejecting the transfer pricing documentation maintained by the Appellant.
3. On the facts and circumstances of the case, and in law, the Ld. AO erred in and the Ld. CIT(A) further erred in confirming the action
