MERCEDES BENZ INDIA PVT. LTD.,,PUNE vs. ACIT CIR.9,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1468/Pun/2010 यििाारण वषा / Assessment Year : 2006-07 Mercedes-Benz India Pvt. Ltd., E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 9, Pune आयकर अपीऱ सं. / Ita No.10/Pun/2012 यििाारण वषा / Assessment Year : 2007-08 Mercedes-Benz India Pvt. Ltd., E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 9, Pune आयकर अपीऱ सं. / Ita No.298/Pun/2013 यििाारण वषा / Assessment Year : 2008-09 Mercedes-Benz India Pvt. Ltd., E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 9, Pune : Shri Pramod Achuthan : Ms. Nandita Kanchan Revenue By घोषणा की तारीख / सुनवाई की तारीख / Date Of Pronouncement: 30.04.2019 Date Of Hearing : 12.02.2019

107 CBUs. During the year under consideration, total of 1867 vehicles were sold. The Assessing Officer had made reference to the Transfer Pricing Officer (TPO) under section

MERCEDES-BENZ INDIA PVT. LTD.,,PUNE vs. ASST. COMM. OF INCOME-TAX,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1468/Pun/2010 यििाारण वषा / Assessment Year : 2006-07 Mercedes-Benz India Pvt. Ltd., E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 9, Pune आयकर अपीऱ सं. / Ita No.10/Pun/2012 यििाारण वषा / Assessment Year : 2007-08 Mercedes-Benz India Pvt. Ltd., E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 9, Pune आयकर अपीऱ सं. / Ita No.298/Pun/2013 यििाारण वषा / Assessment Year : 2008-09 Mercedes-Benz India Pvt. Ltd., E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 9, Pune : Shri Pramod Achuthan : Ms. Nandita Kanchan Revenue By घोषणा की तारीख / सुनवाई की तारीख / Date Of Pronouncement: 30.04.2019 Date Of Hearing : 12.02.2019

107 CBUs. During the year under consideration, total of 1867 vehicles were sold. The Assessing Officer had made reference to the Transfer Pricing Officer (TPO) under section

MINDA RINDER PRIVATE LIMITED,PUNE vs. ACIT, CIRCLE-10, PUNE

In the result, the appeal is partly allowed for statistical

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviिनधा"रण वष" / Assessment Year : 2015-16 Minda Rinder Private Limited, Vs. Acit, Circle-10, Gat No.148, Mahalunge Ingale, Pune Off. Chakan Talegaon Road, Taluka Khed, Dist. Pune – 410501 Maharashtra Pan : Aaach4211R Appellant Respondent Assessee By Ms. Pallavi Dinodia Revenue By Shri Krishna Kumar Mishra Date Of Hearing 15-02-2021 Date Of Pronouncement 16-02-2021 आदेश / Order

107 of the paper book, wherein there is a figure of Rs.15,02,23,827/- under the main column of `Intangible assets’ and sub-column of `Design charges’. The ld. AR contended that the international transaction of Design and Product Development Charges at Rs.10.88 crore is a part of Rs.15.02 crore. This was attempted to be demonstrated with the help

PIAGGIO VEHICLES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -4,, PUNE

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपीऱ सं. / Ita No. 3029/Pun/2017 नििाारण वषा / Assessment Year : 2013-14 Piaggio Vehicles Private Limited „Sky One‟, 9Th Floor, S. No.210, Final Plot No.72, Town Planning Scheme, Yerwada No.1, Kalyani Nagar, Pune-411 006. Pan : Aabcp1225G .......अऩीऱाथी / Appellant बिाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4, Pune. ……प्रत्यथी / Respondent

transfer pricing adjustment as done by the income-tax authorities.” The same decision was also followed by the Tribunal for the assessment year 2007-08 in assessee‟s own case again in ITA No.1614/PN/2011 dated 28.06.2013. That the Tribunal in assessee‟s own case for assessment year 2008-09 (supra.) after going through the findings for assessment year

M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

section 92(A)(1) of the Act, because once the Assessing Officer refers the transactions to TPO, he will be bound to act in conformity with the order of TPO as mandated by section 92CA(4) of the Act. The Ld. AR referred to Instruction No.3/2003, dated 20.05.2013, which is under old scheme, copy of which is placed at pages

M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

section 92(A)(1) of the Act, because once the Assessing Officer refers the transactions to TPO, he will be bound to act in conformity with the order of TPO as mandated by section 92CA(4) of the Act. The Ld. AR referred to Instruction No.3/2003, dated 20.05.2013, which is under old scheme, copy of which is placed at pages

M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

section 92(A)(1) of the Act, because once the Assessing Officer refers the transactions to TPO, he will be bound to act in conformity with the order of TPO as mandated by section 92CA(4) of the Act. The Ld. AR referred to Instruction No.3/2003, dated 20.05.2013, which is under old scheme, copy of which is placed at pages

M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

section 92(A)(1) of the Act, because once the Assessing Officer refers the transactions to TPO, he will be bound to act in conformity with the order of TPO as mandated by section 92CA(4) of the Act. The Ld. AR referred to Instruction No.3/2003, dated 20.05.2013, which is under old scheme, copy of which is placed at pages

M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

section 92(A)(1) of the Act, because once the Assessing Officer refers the transactions to TPO, he will be bound to act in conformity with the order of TPO as mandated by section 92CA(4) of the Act. The Ld. AR referred to Instruction No.3/2003, dated 20.05.2013, which is under old scheme, copy of which is placed at pages

M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

section 92(A)(1) of the Act, because once the Assessing Officer refers the transactions to TPO, he will be bound to act in conformity with the order of TPO as mandated by section 92CA(4) of the Act. The Ld. AR referred to Instruction No.3/2003, dated 20.05.2013, which is under old scheme, copy of which is placed at pages

ASSISTANT COMMISSIONER OF INCOME-TAX vs. NIELSOFT LIMITED,, PUNE

In the result, the appeal of the Revenue in ITA No

107 TNMM GmbH IT and Factory Software Development and License 5,00,136 TNMM GmbH Fees Neilsoft Inc. Engineering Services (Income) 13,81,01,610 TNMM IT and Factory Engineering Services (Income) 96,70,055 TNMM GmbH Neilsoft Inc. Accounting Services (Income) 21,50,880 TNMM Cadforce Inc. Accounting Services (Income) 22,32,500 TNMM Neilsoft Inc. Advance given

NEILSOFT LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,,

In the result, the appeal of the Revenue in ITA No

107 TNMM GmbH IT and Factory Software Development and License 5,00,136 TNMM GmbH Fees Neilsoft Inc. Engineering Services (Income) 13,81,01,610 TNMM IT and Factory Engineering Services (Income) 96,70,055 TNMM GmbH Neilsoft Inc. Accounting Services (Income) 21,50,880 TNMM Cadforce Inc. Accounting Services (Income) 22,32,500 TNMM Neilsoft Inc. Advance given

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE vs. HSBC SOFTWARE DEVELOPMENT (INDIA) PVT.LTD,, PUNE

In the result, CO of assessee is allowed and the appeals of Revenue are dismissed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

transfer pricing regulation cannot be regarded as the ordinary profits, and it is further contended that the TPO held that the transactions with its AEs are at arm’s length, the profits earned by the assessee company should be accepted as ordinary profits. Rejecting the above submissions, the Assessing Officer held that the assessee company earned more than ordinary profits

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE vs. HSBC SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,, PUNE

In the result, CO of assessee is allowed and the appeals of Revenue are dismissed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

transfer pricing regulation cannot be regarded as the ordinary profits, and it is further contended that the TPO held that the transactions with its AEs are at arm’s length, the profits earned by the assessee company should be accepted as ordinary profits. Rejecting the above submissions, the Assessing Officer held that the assessee company earned more than ordinary profits

BILCARE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 2(2),, PUNE

In the result, the appeal is partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2720/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14

107 taxmann.com 226 wherein it was held as under : “114……….. But where the TPO has not exercised his jurisdiction, the DRP in exercise of his powers cannot benchmark new transaction though reported by the assessee, in the hands of assessee.” 5 Bilcare Limited 6. It is also brought to our notice that the Co-ordinate Bench of Delhi Tribunal

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

107 taxmin.com 375/265 Taxman 515/416 ITR 613 (50) The Tribunal has observed that as there was a clear intimation by the assessee vide its letter dared 02 January 2017 informing the Assessing Officer, as also the Transfer Pricing Officer about the amalgamation between SPENI and SPNI under Sections

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. TETRA PAK INDIA PVT. LTD.,, PUNE

In the result, the appeal of assessee for assessment year

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

transfer pricing guidelines passed a detailed order upholding the order of Commissioner of Income Tax (Appeals) and dismissed the grounds raised by Revenue. The Tribunal finally concluded : “21. In view thereof, we uphold the business strategy adopted by the assessee which would follow that sale of machinery, packaging material and straws, etc. were closely interlinked and the same could

TETRA PAK INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee for assessment year

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

transfer pricing guidelines passed a detailed order upholding the order of Commissioner of Income Tax (Appeals) and dismissed the grounds raised by Revenue. The Tribunal finally concluded : “21. In view thereof, we uphold the business strategy adopted by the assessee which would follow that sale of machinery, packaging material and straws, etc. were closely interlinked and the same could

TETRA PAK INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal of assessee for assessment year

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

transfer pricing guidelines passed a detailed order upholding the order of Commissioner of Income Tax (Appeals) and dismissed the grounds raised by Revenue. The Tribunal finally concluded : “21. In view thereof, we uphold the business strategy adopted by the assessee which would follow that sale of machinery, packaging material and straws, etc. were closely interlinked and the same could