NALCO WATER INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, , PUNE

Appeal is allowed for statistical purposes

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm Assessment Year:2014-15

transfer pricing adjustment, if any. 4 Nalco Water India Ltd. A.Y. 2014-15. 8. Levying of interest The AO, has erred on the facts and in law by levying interest under Section 234A

SAS RESEARCH AND DEVELOPMENT (INDIA) PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

In the result, Ground No‟s

Bench: Shri R.S.Syal & Shri S.S.Viswanethra Raviphysical Court Of Hearing आयकरअपीलसं. / Ita No.1959/Pun/2018 निर्ाारण वषा / Assessment Year : 2014-15 Sas Research & Development The Asst. Commissioner Of (India) Private Limited, Vs Income Tax, Circle-6, Pune. Level1, 2A & 3, Tower 5, Cybercity, Magarpatta City, Hadapsar, Pune – 411 0103 Pan: Aaecs 8099 L Appellant/ Assessee Respondent /Revenue Assessee By Shri Rajendra Agiwal– Ar Revenue By Shri Piyush Kumar Singh Yadav - Dr Date Of Hearing 11/04/2022 Date Of Pronouncement 19/04/2022 आदेश / Order Per Ss Viswanethra Ravi, Jm : This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Assistant Commissioner Of Income Tax, Circle-6, Pune Dated 31.10.2018 For The Assessment Year 2014-15. The Assessee Raised Following Grounds Of Appeal: “1. Inappropriate Transfer Pricing Adjustment Even Though The Pricing Of All International Transactions Of The Appellant Was At Arm’S Length Erred On The Facts & In Circumstances Of The Case & In Law By Making/Confirming Transfer Pricing Adjustment By Rejecting The Analysis Undertaken By The Appellant To Determine Arm‟S Length Price Of Its International Transactions Pertaining To Rendering Of Software Development Support, Consultancy & Training Services To The Aes. 2. Inappropriate Rejection Of The Transfer Pricing Documentation Appropriately Maintained By The Appellant Erred On The Facts & In Circumstances Of The Case & In Law By Inappropriately Rejecting The Transfer Pricing Documentation Appropriately Maintained By The Appellant & By Inappropriately Conducting A Fresh Search For Benchmarking The Appellant‟S International Transactions.

transfer pricing adjustment, if any. Other Grounds of appeal: 12. Inappropriate levy of interest and initiation of penalty proceedings Erred in levying interest under Section 234A

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

In the result, the appeal of assessee is partly allowed in the terms aforesaid

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

transfer pricing adjustment in respect of sales support services of the Appellant (Without prejudice) Erred in not re-computing the operating margin of the Appellant and the comparables for provision of sales support services and erred in not reducing the voluntary adjustment made in relation to international transaction pertaining to sales support services. IV. Other grounds of appeal

M/S. SCHLUMBERGER INDIA TECHNOLOGY CENTRE P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, appeal of the assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.640/Pun/2014 यििाारण वषा / Assessment Year :2010-11 M/S. Schlumberger India Technology Centre Pvt. Ltd., (Formerly Known As Schlumberger Global Support Centre Ltd.-India Branch) Office No.701, 7Th Floor, Building No.9, Commerzone, Survey No.144/145, Samrat Ashok Path, Off Airport Road, Yerwada अऩीऱाथी/Appellant Pune – 411006 …. Pan: Aalcs2048C Vs. The Dy. Director Of Income Tax (It)-Ii, …. प्रत्यथी / Respondent Pune

section 234A, 234B, 234C and 234D of the Act. 3. The assessee has also raised additional ground of appeal which reads as under:- 15 On the facts and in the circumstances of the case, and in law, the order of the Ld. AO in so far as the transfer pricing

QUBIX BUSINESS PARK PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE, PUNE

In the result, Ground No.2 of the assessee is allowed for statistical purpose

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

transfer pricing adjustments ought not be made to the computation of book profits under section 115JB of the Act. 7. Non grant of deduction under section 80-IAB on income from other sources and capital gains earned during the subject year The Hon’ble. DRP / NFAC / Ld.AO has erred in not granting a deduction under section

SYNECHRON TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

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

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1692/Pun/2018 नििाारण वषा / Assessment Year : 2014-15 Synechron Technologies Private Limited Cedar Building, Ascendas International, Tech Park Pune, Plot No.18, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Pune-411 057. Pan : Aaics2894R .......अऩीऱाथी / Appellant बिाम / V/S. The Assistant Commissioner Of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent

234A, 234B, 234C and 234D of the Act. 13. Penalty proceedings under section 271(1)(c) of the Act on additions made to the total income Erred in initiating penalty proceeding under section 271(1)(c) of the Act without considering the fact that adjustment to the income of the Appellant is mainly on account of difference of opinion

SAS RESEARCH AND DEVELOPMENT (INDIA) PVT. LTD ,PUNE vs. ADDITIONAL / JOINT/ DEPUTY/ASISTANT COMMISSIONER OF INCOME TAX (INT TAX), DELHI ADDITIONAL / JOINT/ DEPUTY/ASISTANT COMMISSIONER OF INCOME TAX (INT TAX), DELHI

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.255/Pun/2021 िनधा"रणवष" / Assessment Year : 2016-17 Sas Research & The Additional / Joint / Development(India) Private Vs Deputy / Assistant Limited, Commissioner Of Income Level 1, 2A & 3, Tower 5, Tax / Income-Tax Officer, Cybercity, Magarpatta City, National E-Assessment Hadapsar, Pune – 411013. Centre, Delhi. Pan: Aaecs 8099 L Appellant/ Assessee Respondent /Revenue Assessee By Shri Rajendra Agiwal– Ar Revenue By Shri Shivraj B Moray – Dr Date Of Hearing 03/08/2022 Date Of Pronouncement 01/11/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Additional/Joint/ Deputy/Assistant Commissioner Of Income Tax, National E-Assessment Centre, Delhi, Dated 06.04.2021For The A.Y. 2016-17 Emanating From The Order Of The Dispute Resolution Panel-3, Mumbai, Dated 24/03/2020. The Assessee Has Raised The Following Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case, Sas Research & Development (India) Private Limited (‘Appellant’) Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The National E- Assessment Center, Delhi Under Section 143(3) R.W.S 144C(13),144C(13),143(3A) & 143(3B) Of The Income-Tax Act, 1961 (‘The Act’) Dated 6 April 2021 Pursuant To The Directions Issued By Hon’Ble Dispute Resolution Panel - 3 (‘Hon’Ble Drp’), Mumbai, Under Section 144C(5) Of The Act Dated 19 February 2021, On The Following Sas Research & Development (India) Pvt. Ltd., [A]

transfer pricing study for FY 2015-16 and inappropriately applying a turnover filter of Rs 11.47 crores to Rs 1146.59 crores. 7. Inappropriately applying employee cost filter while identifying comparable companies Erred on the facts and in circumstances of the case and in law by inappropriately applying a filter wherein companies with employee costs of less than

STARENT NETWORKS (INDIA) PRIVATE LIMITED,,PUNE vs. JOINT 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.585/Pun/2014 यििाारण वषा / Assessment Year : 2009-10

section 234A, 234B, 234C and 234D of the Act, as applicable, on account of unanticipated transfer pricing adjustments made to the total

KNORR-BREMSE TECHNOLOGY CENTRE INDIA PRIVATE LIMITED,PUNE vs. DY. CIT, CIRCLE-14,, PUNE

Appeal is dismissed

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm Assessment Year: 2015-16

transfer pricing adjustment as per the rectified order of Rs.2,93,74,360. 10. Incorrect levy of interest under section 234A

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX - CIRCLE 1(1), PUNE

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

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2804/Pun/2024 िनधा"रण वष" / Assessment Year: 2021-22 Capgemini Technology V The Assistant Services India Limited[As S Commissioner Of Income Successor In Interest Of Tax-1(1)(1), Pune. Erstwhile Aricent Technologies (Holdings) Limited-Since Amalgamated], Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc Sez, Village Man, Taluka Mulshi, District- Pune – 411057. Maharashtra. Pan: Aacck8280B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Prakash L Pathade –Cit(Dr) Date Of Hearing 19/06/2025 Date Of Pronouncement /06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Assessment Order Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 Dated 29.10.2024 For The A.Y.2021-22, Emanating From The

section 234A, 2348 & 234C of the Act. ITA No.2804/PUN/2024 [A] 7. Without prejudice to the other grounds, the learned AO erred in law and facts in not disposing off Appellant's rectification application filed on 07th Nov, 2024 for mistakes apparent from records in the final assessment order dated 29th October 2024 Grounds Relating to Transfer Pricing

CUMMINS GENERATOR TECHNOLOGIES INDIA PRIVATE LIMITED,PUNE vs. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NFAC AND THE ACIT, CIRCLE 1(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपीलसं. / Ita No.1641/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Cummins Generator V The Assessment Unit, Technologies India Pvt. Ltd., S Income Tax Department, Tower A, 6Th Floor, Cummins Nfac & The Acit, India Offie Campus, Balewadi, Circle-1(1), Pune. Pune – 411045. Pan: Aabcc1533E Appellant/ Assessee Respondent / Revenue Assessee By Shri Ketan Ved – Ar Revenue By Shir Prakash L Pathade – Cit(Dr) Date Of Hearing 05/12/2024 Date Of Pronouncement 19/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Assessing Officer Passed Under Section 143(3) R.W.S. 144C(13) Read With Section 144B Of The Income Tax Act, 1961 Dated 07.06.2024; To Give Effect To The Order Of Dispute Resolution Panel Dated 18.05.2024. The Grounds Of Appeal Raised By The Assessee Are As Under : “1. Ground For Not Following The Directions Of The Hon'Ble Dispute Resolution Panel (Hereinafter Referred To As "Drp")

Transfer Pricing Adjustment proposed by TPO of Rs.3,29,56,988/- on account of Royalty is not sustainable. Once DRP has given a specific finding that the proposed adjustment is not sustainable, the Assessing Officer have no jurisdiction to make the adjustment. 5.2 Section 144C(10) is reproduced here as under : “(10) Every direction issued by the Dispute Resolution Panel

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

234A, 234B, 234C\n& 234D if applicable. Issue demand noticed and challan accordingly. Issue Penalty\nnotice under section 274 r.w.s.270A of the Income Tax Act 1961, separately for mis-\nreporting and under-reporting of income.\nAggrieved by the assessment order, assessee now is in\nappeal ITA No.632/PUN/2022 before this Tribunal raising the\nfollowing grounds of appeal:-\n“Based

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

In the result, appeal of the assessee bearing ITA No

234A, 234B, 234C\n& 234D if applicable. Issue demand noticed and challan accordingly. Issue Penalty\nnotice under section 274 r.w.s.270A of the Income Tax Act 1961, separately for mis-\nreporting and under-reporting of income.\n\nAggrieved by the assessment order, assessee now is in\nappeal ITA No.632/PUN/2022 before this Tribunal raising the\nfollowing grounds of appeal:-\n\n“Based

STARENT NETWORKS (INDIA) PVT. LTD.,,PUNE vs. ACIT, CIRCLE-6,, PUNE

In the result, appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.164/Pun/2013 यििाारण वषा / Assessment Year : 2008-09 Starent Networks (India) Pvt. Ltd., Plot No.P-17, Rajiv Gandhi Infotech Park, Phase I, Hinjewadi, अऩीऱाथी/Appellant Pune – 411057 …. Pan:Aaacn5937G Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 6, Pune

transfer pricing provisions. Ground No.11 - Penalty proceedings and levy of interest Erred in initiating penalty proceeding under section 271 (1)(c) of the Act and levying interest under sections 234A

SEMPERTRANS INDIA PRIVATE LIMITED,ROHA vs. INCOME-TAX OFFICER, PANVEL

In the result, appeal filed by the assessee is partly\nallowed for statistical purposes

Price ('ALP') of the payment for services as 'NIL' by\ndisregarding the detailed benchmarking approach and the\nmethodology adopted by the Appellant in its TP documentation\nmaintained under section 92D of the Act read with Rule 10D of the\nIncome Tax Rules, 1962 ('Rules').\n8. Upholding/confirming the action of Ld. TPO, in going beyond\nthe scope under section 92CA

M/S. AQUATECH SYSTEMS (ASIA) PRIAVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.610/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

section 234A, 234B and 234C of the Act. 3. The issue raised in the present appeal is against transfer pricing

MAGNA STEYR INDIA PRIVATE LIMITED,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.314/Pun/2014 यििाारण वषा / Assessment Year :2009-10 Magna Steyr India Pvt. Ltd., 1St Floor, Kapil Zenith, Sr. No.55, Hissa No.1, Bavdhan Khurd, अऩीऱाथी/Appellant Pune – 411021 …. Pan: Aafcs3693H Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 6, Pune

Transfer Pricing Officer (TPO) while determining the arm's length price in respect of international transactions with regard to provision of engineering design services. 4. The AO/DRP/TPO erred in rejecting CUP as the most appropriate method (MAM) to determine the arm's length price of the international transactions as applied by the appellant. 5. The AO/DRP/TPO erred in determining

ACIT,CIR.-1,, AURANGABAD vs. SKODA AUTO INDIA PVT. LTD.,, AURANGABAD

In the result, appeal of the assessee in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.714/Pun/2011 नििाारण वषा / Assessment Year : 2005-06 The Assistant Commissioner Of Income Tax, Circle-1, Aurangabad. .......अऩीऱाथी / Appellant बिाम / V/S. Skoda Auto India Pvt. Ltd. Plot No.A1/1, Shendra Five Star Industrial Area, Midc, Aurangabad-431 201 Pan :Aaecs3749M ……प्रत्यथी / Respondent

Transfer Pricing Officer (TPO) to determine the arm's length price of international transactions undertaken by the assessee. The TPO vide order passed under section 92CA(3) of the Act dated 24.01.2014 applied CUP method and determined the arm's length price of international transactions of payment of service fees at Nil as against Rs.3,45,55,434/- determined