DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE vs. M/S. IAC INTERNATIONAL AUTOMOTIVE INDIA PVT.LTD,, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

Transfer Pricing Officer (“TPO”) under the provisions of section 92CA(1) of the Act in order to determine the Arm‟s Length Price (“ALP”) in respect of such international transactions. 2.2 The assessee undertook the following international transactions with its AEs during AY 2013-14 and benchmarked each transaction by selecting the Most Appropriate Method (“MAM”) mentioned in the table

MERCEDES-BENZ INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

The appeal of the assessee is partly allowed for statistical purposes

section 143(3) r.w.s. 144C(13) of the Act) and thereby assessing the total income at Rs.144,56,24,160/- 5. Background relating to transfer pricing adjustment MB India had entered into international transactions of import of raw materials, import of spare parts, import of Completely Built Units (‗CBUs‘), import of capital goods, payment of royalty, payment for technical services

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

In the result, the appeal for the A

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

132 of the Act was taken up in Sava group of companies including the assessee on 31.10.2012. Pursuant to such search, a notice u/s 153A was issued calling the assessee to file return for the year under consideration. The assessee filed a letter stating that the return originally filed for the year may be treated as a return in response

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

In the result, the appeal for the A

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

132 of the Act was taken up in Sava group of companies including the assessee on 31.10.2012. Pursuant to such search, a notice u/s 153A was issued calling the assessee to file return for the year under consideration. The assessee filed a letter stating that the return originally filed for the year may be treated as a return in response

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

In the result, the appeal for the A

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

132 of the Act was taken up in Sava group of companies including the assessee on 31.10.2012. Pursuant to such search, a notice u/s 153A was issued calling the assessee to file return for the year under consideration. The assessee filed a letter stating that the return originally filed for the year may be treated as a return in response

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

transferring the jurisdiction of the person, the transferee Income-\ntax Authorities as mentioned in section 116 of the Act shall exercise all\nthe powers and perform the functions as stipulated in the Act in respect\nof all the proceedings which may be commenced after the date of such\norder in respect of any year and such power includes passing

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. MSC SOFTWARE CORPORATION OF INDIA PVT. LTD.,, PUNE

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

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.577/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

132. A dispassionate study of provisions of various countries on Burden of Proof, would show, the following fundamental features: (i) That the burden to establish that international transaction is carried at ALP, is on the taxpayer who is to disclose all the relevant information and documents relating to prices charged and profit earned with related and unrelated customer

MSC SOFTWARE CORPORATION INDIA P. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

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

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.577/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

132. A dispassionate study of provisions of various countries on Burden of Proof, would show, the following fundamental features: (i) That the burden to establish that international transaction is carried at ALP, is on the taxpayer who is to disclose all the relevant information and documents relating to prices charged and profit earned with related and unrelated customer

MERCEDES-BENZ INDIA PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 9,, PUNE

Appeal is allowed in above terms

Bench: Shri S.S.Godara & Shri G.D.Padmashaliआयकर अपीलसं. / Ita No.14/Pun/2018 िनधा"रणवष" / Assessment Year : 2013-14 Mercedes-Benz India Privatge The Acit, Circle-9, Pune. Limited, Vs E-3, Midc Chakan, Phase-Iii, . Chakan Industrial Area, Kuruli & Nighoje, Tal.Khed, Pune – 410 501. Pan: Aabcm 1786 L Appellant/ Assessee Respondent /Revenue Assessee By Shri Percy Pardiwala & Shri Darpan Kirpalani – Ar Revenue By Shri Prashant Gadekar – Dr Date Of Hearing 26/08/2022 Date Of Pronouncement 29/09/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For A.Y. 2013-14 Arises Against The Acit, Circle-9, Pune’S Assessment Dated 07.11.2017 Framed In Furtherance To Dispute Resolution Panel-3, Mumbai “Drp”S Directions Dated 14.09.2017 Passed In Objection No.27, Involving Proceedings Under Section 143(3) R.W. S. 144C(13) Of The Income Tax Act, 1961 [In Short “The Act”].

section 92C(3)/92CA(1) and hence, the same is not in accordance with the provisions of the Act. The transfer pricing adjustment and the Transfer Pricing Order passed should be quashed as being bad in law or illegal or void ab initio. Ground No. 2 - General ground related to Transfer pricing adjustment amounting to Rs.4,81,00,000 Erred

UTTAM ENERGY LIMITED,PUNE vs. ACIT CIRCLE-12, PUNE

Appeal of the Assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2033/Pun/2019 िनधा"रण वष" / Assessment Year: 2015-16 Uttam Energy Limited, The Acit, Circle-12, Mahendra Chamber, Mayfair V Pune. Co-Op Housing Society, S A-4, Dhole Patil Road, Pune – 411001. Pan: Aabcu4100H Appellant/ Revenue Respondent /Assessee Assessee By Shri Ch Naniwadekar & Kiran Sanmane – Ar;S Revenue By Shri Deepak Garg – Cit Date Of Hearing 16/05/2024 Date Of Pronouncement 30/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Has Been Filed By The Assessee Against The Final Assessment Order Of The Learned Acit, Circle-12, Pune Passed U/Sec. 143(3) R.W.S. 144C(13) Of The Of The Income Tax Act, 1961 (In Short "The Act") After Giving Effect To The Learned Drp’S Order Dated 24.09.2019. 1.1 The Assessee Has Raised The Following Grounds Of Appeal :

Transfer Pricing Officer (TPO) on 18/09/2017 for determination of Arm’s length Price of Specified Domestic Transactions. The TPO passed the order on 30/10/2018 suggesting adjustment of Rs.4 crores. The Assessee filed an appeal before the Dispute resolution Panel (DRP). The Assessee had taken a legal ground of jurisdiction of the TPO before the DRP. The Assessee relied

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

4. The assessee has filed modified ground of appeal No.1 which reads as under:- General ground 1. The learned ACIT, Central Circle 2(1), Pune (i.e. ―AO") and learned DRP-3, Mumbai (i.e. ―DRP‖) and the learned DCIT, Transfer Pricing 1(1) (i.e. TPO) erred in law and on facts in determining taxable income of the appellant at Rs.1

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

4. The assessee has filed modified ground of appeal No.1 which reads as under:- General ground 1. The learned ACIT, Central Circle 2(1), Pune (i.e. ―AO") and learned DRP-3, Mumbai (i.e. ―DRP‖) and the learned DCIT, Transfer Pricing 1(1) (i.e. TPO) erred in law and on facts in determining taxable income of the appellant at Rs.1

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

4. The assessee has filed modified ground of appeal No.1 which reads as under:- General ground 1. The learned ACIT, Central Circle 2(1), Pune (i.e. ―AO") and learned DRP-3, Mumbai (i.e. ―DRP‖) and the learned DCIT, Transfer Pricing 1(1) (i.e. TPO) erred in law and on facts in determining taxable income of the appellant at Rs.1

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

4. The assessee has filed modified ground of appeal No.1 which reads as under:- General ground 1. The learned ACIT, Central Circle 2(1), Pune (i.e. ―AO") and learned DRP-3, Mumbai (i.e. ―DRP‖) and the learned DCIT, Transfer Pricing 1(1) (i.e. TPO) erred in law and on facts in determining taxable income of the appellant at Rs.1

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

4. The assessee has filed modified ground of appeal No.1 which reads as under:- General ground 1. The learned ACIT, Central Circle 2(1), Pune (i.e. ―AO") and learned DRP-3, Mumbai (i.e. ―DRP‖) and the learned DCIT, Transfer Pricing 1(1) (i.e. TPO) erred in law and on facts in determining taxable income of the appellant at Rs.1

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

4. The assessee has filed modified ground of appeal No.1 which reads as under:- General ground 1. The learned ACIT, Central Circle 2(1), Pune (i.e. ―AO") and learned DRP-3, Mumbai (i.e. ―DRP‖) and the learned DCIT, Transfer Pricing 1(1) (i.e. TPO) erred in law and on facts in determining taxable income of the appellant at Rs.1

JOINT COMMISSIONER OF INCOME-TAX, (OSD) , CIRCLE -3,, PUNE vs. M/S. BOBST INDIA PVT.LTD,, PUNE

In the result, the appeal of the Revenue is dismissed and the Cross

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.445/Pun/2019 िनधा"रण वष" / Assessment Year : 2008-09 Jcit (Osd), Circle-1(1), .......अपीलाथ" / Appellant Pune. बनाम / V/S. M/S. Bobst India Pvt. Ltd., Plot No.82, 126 To 132, Village Kasar Amboli, Ambadvet, Ghotawade Road, Tal-Mulshi, Pirangut, Pune-412108. ……""यथ" / Respondent Pan : Aaacb7295F C.O. No.42/Pun/2019 (Arising Out Of Ita No.445/Pun/2019) िनधा"रण वष" / Assessment Year : 2008-09 M/S. Bobst India Pvt. Ltd., Plot No.82, 126 To 132, Village Kasar Amboli, Ambadvet, Ghotawade Road, Tal-Mulshi, Pirangut, Pune-412108. .......अपीलाथ" / Appellant Pan : Aaacb7295F बनाम / V/S. Jcit (Osd), Circle-1(1), ……""यथ" / Respondent Pune. Revenue By : Shri T. Vijaya Bhaskar Reddy Assessee By : Shri R. G. Agiwal सुनवाई क" तारीख / Date Of Hearing : 02.01.2020 घोषणा क" तारीख / Date Of Pronouncement : 06.01.2020 आदेश / Order Per D. Karunakara Rao, Am: The Appeal Filed By The Revenue Is Against The Order Of The Cit(A)-1, Pune Dated 17.12.2018 For The Assessment Year 2008-09. The Assessee Filed The Cross Objection.

132, Village Kasar Amboli, Ambadvet, Ghotawade Road, Tal-Mulshi, Pirangut, Pune-412108. .......अपीलाथ" / Appellant PAN : AAACB7295F बनाम / V/s. JCIT (OSD), Circle-1(1), ……""यथ" / Respondent Pune. Revenue by : Shri T. Vijaya Bhaskar Reddy Assessee by : Shri R. G. Agiwal सुनवाई क" तारीख / Date of Hearing : 02.01.2020 घोषणा क" तारीख / Date of Pronouncement : 06.01.2020 आदेश / ORDER PER D. KARUNAKARA

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CC.1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

transfer of all significant risk and rewards of ownership of goods to buyer. The amount recognized as sale is exclusive of GST, interest and Dharmada, if any, charged in invoice Sales are net of VAT/GST. Sale is net of goods returns, if any. 14.2 The above accounting policy followed by the appellant regarding the recognition of revenue clearly suggests that

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE, PUNE vs. GIRIRAJ ENTERPRISES, PUNE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

transfer of all significant risk and rewards of ownership of goods to buyer. The amount recognized as sale is exclusive of GST, interest and Dharmada, if any, charged in invoice Sales are net of VAT/GST. Sale is net of goods returns, if any. 14.2 The above accounting policy followed by the appellant regarding the recognition of revenue clearly suggests that