RENISHAW METROLOGY SYSTEMS LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 5,, PUNE
In the result, appeal of the assessee is dismissed
ITA 619/PUN/2021[2013-14]Status: DisposedITAT Pune24 Jan 2024AY 2013-14
Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.619/Pun/2021 िनधा"रण वष" / Assessment Year : 2013-14 Renishaw Metrology Systems The Dy.Commissioner Limited, V Of Income Tax, Circle- S.No.283, Hissa No.2, S.No.284, S 5, Pune. Hissa No.2 & 3A, Raisoni Estate, Taluk – Mulshi, Dist-Pune. Pan: Aabcr6361F Appellant/ Assessee Respondent /Revenue Assessee By Shri Ajit Jain & Shri Siddesh Chaugule – Ar’S Revenue By Shri Suhas Kulkarni – Addl. Cit(Dr) Date Of Hearing 04/01/2024 Date Of Pronouncement 24/01/2024
Section 194ASection 271Section 92C(2)Section 92C(3)Section 92D
transfer pricing study report maintained as per Section 92D of the Act read with Rule 1OD of the Rules used for determining the arm’s length price of the international transaction of the Appellant;
3.4
violating the principle of “Rule of Consistency” while making the adjustment to the international transaction of provision of software development services and provision of marketing
