YAZAKI (I) P LIMITED,(FORMERLY KNOWN AS TATA YAZAKI AUTOCOMP LTD),PUNE vs. ACIT, CIRCLE-7, PUNE

In the result, the appeal is partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.163/Pun/2013 िनधा"रण वष" / Assessment Year : 2008-09

13. On the facts and in the circumstances of the case and in law, the Ld. AO erred in issuing a notice of demand under section 156 and a notice under section 274 read with section 271(1)(c) of the Act along with the said draft assessment order, thereby not following the mandate as laid down under section 144C

KPIT TECHNOLOGIES LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.594/Pn/2015 यििाारण वषा / Assessment Year : 2010-11 Kpit Technologies Limited, (Earlier Known As Kpit Cummins Infosystems Ltd.) Plot No.35/36, Rajiv Gandhi Infotech Park, Phase I, Midc, Hinjewadi Phase 1 Rd, अऩीऱाथी/Appellant Pune – 411057 …. Pan: Aaack7308N Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle -14, Pune

sections 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. The assessee has raised the following grounds of appeal:- KPIT Technologies Ltd 2 1. The learned AO and TPO erred in law and on facts in proposing and Hon’ble DRP Pune erred in law and on facts in confirming the proposal

CAPGEMINI TECHNOLOGY SERVICES INDIA LTD., (FORMERLY IGATE GLOBAL SOLUTIONS LTD.,),PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

In the result, the appeal of assessee is partly allowed and appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.74/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Capgemini Technology Services India Ltd., (In The Matter Of Erstwhile Igate Computer Systems Ltd. Formerly Known As Patni Computer Systems Ltd. & Since Amalgamated With Igate Global Solutions Ltd. & Now Name Changed To Capgemini Technology Services India Ltd.) Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc-Sez, Village Man, Taluka Mulshi, अऩीऱाथी/Appellant Hinjewadi, Pune – 411057 …. Pan:Aabcp6219N Vs. The Dy. Commissioner Of Income Tax …. प्रत्यथी / Respondent Circle 11, Pune आयकर अपीऱ सं. / Ita No.299/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

section 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. The cross appeals filed by assessee and Revenue were heard together and are being disposed of by this consolidated order for the sake of convenience. 3. The assessee in ITA No.74/PUN/2016 has raised the following grounds of appeal:- 1. In respect of deduction

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. IGATE COMPUTER SYSTEM LTD.,, PUNE

In the result, the appeal of assessee is partly allowed and appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.74/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Capgemini Technology Services India Ltd., (In The Matter Of Erstwhile Igate Computer Systems Ltd. Formerly Known As Patni Computer Systems Ltd. & Since Amalgamated With Igate Global Solutions Ltd. & Now Name Changed To Capgemini Technology Services India Ltd.) Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc-Sez, Village Man, Taluka Mulshi, अऩीऱाथी/Appellant Hinjewadi, Pune – 411057 …. Pan:Aabcp6219N Vs. The Dy. Commissioner Of Income Tax …. प्रत्यथी / Respondent Circle 11, Pune आयकर अपीऱ सं. / Ita No.299/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

section 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. The cross appeals filed by assessee and Revenue were heard together and are being disposed of by this consolidated order for the sake of convenience. 3. The assessee in ITA No.74/PUN/2016 has raised the following grounds of appeal:- 1. In respect of deduction

CUMMINS INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of assessee are partly allowed and both the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.556/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.574/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Cummins India Limited, Dhanaukar Colony, …. प्रत्यथी / Respondent Kothrud, Pune Pan: Aaacc7258B आयकर अपीऱ सं. / Ita No.834/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.821/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

disallow the deduction under section 35(2AB). 9. Initiation of Penalty Proceedings 9.1 The learned DCIT erred on the facts and in law in initiating penalty proceedings under section 271(1)(c) of the Act. 7. The Revenue in ITA No.574/PUN/2015, relating to assessment year 2010-11 has raised the following grounds of appeal:- 1. Whether the DRP was right

CUMMINS INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of assessee are partly allowed and both the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.556/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.574/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Cummins India Limited, Dhanaukar Colony, …. प्रत्यथी / Respondent Kothrud, Pune Pan: Aaacc7258B आयकर अपीऱ सं. / Ita No.834/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.821/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

disallow the deduction under section 35(2AB). 9. Initiation of Penalty Proceedings 9.1 The learned DCIT erred on the facts and in law in initiating penalty proceedings under section 271(1)(c) of the Act. 7. The Revenue in ITA No.574/PUN/2015, relating to assessment year 2010-11 has raised the following grounds of appeal:- 1. Whether the DRP was right

DEPUTY COMMISSIONER OF INCOME-TAX vs. CUMMINS INDIA LTD.,, PUNE

In the result, both the appeals of assessee are partly allowed and both the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.556/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.574/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Cummins India Limited, Dhanaukar Colony, …. प्रत्यथी / Respondent Kothrud, Pune Pan: Aaacc7258B आयकर अपीऱ सं. / Ita No.834/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.821/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

disallow the deduction under section 35(2AB). 9. Initiation of Penalty Proceedings 9.1 The learned DCIT erred on the facts and in law in initiating penalty proceedings under section 271(1)(c) of the Act. 7. The Revenue in ITA No.574/PUN/2015, relating to assessment year 2010-11 has raised the following grounds of appeal:- 1. Whether the DRP was right

DEPUTY COMMISSIONER OF INCOME-TAX vs. CUMMINS INDIA LTD.,, PUNE

In the result, both the appeals of assessee are partly allowed and both the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.556/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.574/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Cummins India Limited, Dhanaukar Colony, …. प्रत्यथी / Respondent Kothrud, Pune Pan: Aaacc7258B आयकर अपीऱ सं. / Ita No.834/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.821/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

disallow the deduction under section 35(2AB). 9. Initiation of Penalty Proceedings 9.1 The learned DCIT erred on the facts and in law in initiating penalty proceedings under section 271(1)(c) of the Act. 7. The Revenue in ITA No.574/PUN/2015, relating to assessment year 2010-11 has raised the following grounds of appeal:- 1. Whether the DRP was right

BMC SOFTWARE INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1(1), PUNE

The appeal is dismissed as not pressed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

144C(13) read with section 144B of the Act. 12. Non-consideration of adjustment for differences on account of functional and risk profile of comparable companies vis-a-vis the Appellant Erred in comparing full-fledged risk bearing entities with the Appellant's captive operations without making any risk adjustment for differences between the functional and risk profile of comparable

LIQUIDHUB ANALYTICS PVT. LTD. (NOW MERGED WITH CAPGEMINI TECHNOLOGY SERVICES INDIA LTD),PUNE vs. NFAC, PUNE

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

144C(13) dated July 26, 2024 on the name of the Appellant company which has ceased to exist pursuant to the merger with Capgemini Technology Services India Limited wef 1st April, 2020, duly approved by National Company Law Tribunal (NCLT) order dated 24 June 2021, thereby making the entire assessment proceedings as void-ab-initio and is liable

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

Appeal is partly allowed in above terms

Bench: Shri S. S. Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3075/Pun/2017 ननधधारण वषा / Assessment Year : 2013-14 Eaton Technologies Pvt. Ltd. Cluster C, Wing 1, Eon Free Zone, Plot No.1, Sr. No.77, Midc Kharadi Knowledge Park, Kharadi ,Pune- 411 014. .......अपऩलधथी / Appellant Pan : Aabce4323Q बनधम / V/S. ……प्रत्यथी / Respondent Dcit, Circle-1(2), Pune Assessee By : Shri Vishal Karla Revenue By : Shri S. P. Walimbe

13,89,08,540 against an income of INR 2,40,39,25,580 declared in the return based on the directions received from DRP upholding additions / disallowances made by the AO; Corporate Tax Grounds: Disallowance under section 10AA of the Act : 2. That on the facts and circumstances of the case and in law, the AO, erred in reducing

TATA TECHNOLOGIES LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 7,, PUNE

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

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.168 & 1708/Pun/2018 यििाारण वषा / Assessment Years : 2013-14 & 2014-15

section 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. Both the appeals of same assessee on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience. 168/PUN/2018 2 M/s. Tata Technologies Ltd. 3. First, we shall take up the appeal in ITA No.168/PUN/2018

TATA TECHNOLOGIES LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7,, PUNE

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

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.168 & 1708/Pun/2018 यििाारण वषा / Assessment Years : 2013-14 & 2014-15

section 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. Both the appeals of same assessee on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience. 168/PUN/2018 2 M/s. Tata Technologies Ltd. 3. First, we shall take up the appeal in ITA No.168/PUN/2018

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

Bench: Shri R. K. Panda & Ms. Astha Chandra

144C (13) of the Act dated 29.07.2022 is prejudicial to the interests of revenue. Thus, both the conditions specified under section 263 of the Act are satisfied in this case and it is a fit case to invoke provisions of the said section. In view of the above, the assessment order dated 29.07.2022 for the A.Y. 2018-19 is hereby

CUMMINS INDIA LTD. vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.309/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Cummins India Limited, अऩीऱाथी/Appellant Kothrud, Pune – 411038 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income-Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune

section 143(3) r.w.s. 144C(13) of the Act made the addition, after the objections filed by the assessee were rejected by the Dispute Resolution Panel (DRP). 6. The assessee is aggrieved by the order of Assessing Officer / TPO. The first issue which was adjudicated by the TPO was the claim of aggregation approach adopted by the assessee for benchmarking

CUMMINS INDIA LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita Nos.338/Pun/2021 & 236/Pun/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18

13) of 144C provides that: `Upon receipt of the directions issued under sub-section (5), the Assessing Officer shall, in conformity with the directions, complete, notwithstanding anything to the contrary contained in section 153 or section 153B, the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month

CUMMINS INDIA LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita Nos.338/Pun/2021 & 236/Pun/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18

13) of 144C provides that: `Upon receipt of the directions issued under sub-section (5), the Assessing Officer shall, in conformity with the directions, complete, notwithstanding anything to the contrary contained in section 153 or section 153B, the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month

ARISTON GROUP INDIA PRIVATE LIMITED,PUNE vs. THE ASSESSEMENT UNIT, INCOME TAX DEPARTMENT, NFAC AND THE DCIT, CIRCLE 1(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri R.K.Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1680/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Ariston Group India Private The Assessment Unit, Limited, Income Tax Department, 1St Floor, Office No.103, V National Faceless Mayfai Tower, Wakdewadi, S. Assessment Centre, Shivaji Nagar, Pune-411005. Delhi(“Nfac”), The Dcit, Circle-1(1), Pune. Pan: Aaoca7042D Appellant/ Assessee Respondent / Revenue Assessee By Shri Ketan Ved – Ar Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 15/01/2025 Date Of Pronouncement 09/04/2025 आदेश/ Order Per Vinay Bhamore, Jm: This Is An Appeal Filed By The Assessee Against The Assessment Order Passed Under Section 143(3) R.W.S 144C(3) Read With Section 144B Of The Income Tax Act, 1961, Dated 18.06.2024 For A.Y.2020- 21. The Assessee Has Raised The Following Grounds Of Appeal : “Based On The Facts & Circumstances Of The Case, Ariston Group India Private Limited (Hereinafter Referred To As "Ariston India' Or 'The Appellant) Prefers An Appeal For The Assessment Year 2020-21 Against

144C(13) read with section 1448 of the Income-tax Act, 1961 ["hereinafter referred to as "the Act'] on the following grounds which are independent of and without prejudice to each other. Grounds on Transfer Pricing issue 1. General Ground: Transfer pricing adjustment of INR 6,53,65,772/- 1.1 The Ld. AO/ Transfer Pricing Officer (TPO) pursuant

SANDVIK ASIA PVT. LTD.,,PUNE vs. DCIT CIR.- 10,, PUNE

In the result, appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1459/Pun/2010 यििाारण वषा / Assessment Year: 2006-07

disallowance made in earlier years at ₹ 5,21,813/-; e) Transfer pricing adjustment under section 92CA(3) of the Act at ₹ 40,96,292/-. 4. The Assessing Officer had passed draft assessment order under section 143(3) r.w.s. 144C(1) of the Act after receipt of order of the Transfer Pricing Officer (TPO) under section 92CA