EATON TECHNOLOGIES PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX-1,, PUNE

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

Transfer Pricing Study Report and the scientific methodology adopted by the Appellant to determine hourly rates and their benchmarking with third parties using Comparable Uncontrolled Price method (“CUP”). The CIT(A) further erred in upholding the arbitrary action of the AO. 4. That on the facts and circumstances of the case and in law, the CIT(A) ought to have

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

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

Transfer Pricing Study Report and the scientific methodology adopted by the Appellant to determine hourly rates and their benchmarking with third parties using Comparable Uncontrolled Price method (“CUP”). The CIT(A) further erred in upholding the arbitrary action of the AO. 4. That on the facts and circumstances of the case and in law, the CIT(A) ought to have

FAURECIA INTERIOR SYSTEMS INDIA P. LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

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

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

price. 13. Erroneous levy of interest under section 234B of the Act Without prejudice to the above grounds, even if the adjustments are sustained, the learned AO erred in levying interest under section 234B of the Act, as applicable, on account of unanticipated additions made to the total income of the Appellant on account of transfer

MERCEDES-BENZ INDIA PVT. LTD. (FORMERLY KNOWN AS DAIMLER CHRYSLER INDIA PVT. LTD),PUNE vs. ASST. CIT, CIRCLE-8, PUNE

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

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1083/Pun/2013 यििाारण वषा / Assessment Year : 2005-06 Mercedes-Benz India Pvt. Ltd., (Formerly Known As Daimler Chrysler 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 – 8, Pune

section 234B of the Act be deleted for AY 2005-06. 4. The assessee has also raised additional ground of appeal which reads as under:- “The learned CIT(A) has erred on the facts and in law in computing the transfer pricing

DY. CIT, CIRCLE-9, PUNE vs. MERCEDES BENZ I PVT. LTD. (FORMERLY KNOWN AS DAIMLER CHRYSLER I PVT. LTD), PUNE

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

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1083/Pun/2013 यििाारण वषा / Assessment Year : 2005-06 Mercedes-Benz India Pvt. Ltd., (Formerly Known As Daimler Chrysler 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 – 8, Pune

section 234B of the Act be deleted for AY 2005-06. 4. The assessee has also raised additional ground of appeal which reads as under:- “The learned CIT(A) has erred on the facts and in law in computing the transfer pricing

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

234B and section 234C of the Act of INR 11,33,09,568 and INR 3,37,970 respectively on account of unanticipated additions made to the total income of the Appellant on account of transfer pricing

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 and 234B

M/S EATON POWER QUALITY P.LTD.,PUNE vs. ACIT, PUNE

In the result, the appeal of assessee in ITA No

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

transfer pricing adjustment, made by the Assessing Officer(ÄO”)/Transfer Pricing Officer ("TPO"), in respect of international transaction pertaining to payments made by the Appellant to its associated enterprises ("AEs") for Headquarter ("HQ") services. 2. That on the facts and circumstances of the case and in law, the CIT(A) erred in holding that the payment for HQ services were

M/S. EATON POWER QUALITY PRIVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee in ITA No

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

transfer pricing adjustment, made by the Assessing Officer(ÄO”)/Transfer Pricing Officer ("TPO"), in respect of international transaction pertaining to payments made by the Appellant to its associated enterprises ("AEs") for Headquarter ("HQ") services. 2. That on the facts and circumstances of the case and in law, the CIT(A) erred in holding that the payment for HQ services were

DEPUTY COMMISSIONER INCOME-TAX vs. VENTURA (INDIA) PVT. LTD.,, PUNE

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

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1788/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Ventura (India) Pvt. Ltd., Wing C, Marisoft, Kalyani Nagar Annex, Vadgaon Sheri, अऩीऱाथी/Appellant Pune – 411014 …. Pan: Aabce3274C Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 7, Pune

section 234B of the Act to the extent addition is made to the total income of the Appellant on account of transfer pricing

VENTURA (INDIA) PRIVATE LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

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

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1788/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Ventura (India) Pvt. Ltd., Wing C, Marisoft, Kalyani Nagar Annex, Vadgaon Sheri, अऩीऱाथी/Appellant Pune – 411014 …. Pan: Aabce3274C Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 7, Pune

section 234B of the Act to the extent addition is made to the total income of the Appellant on account of transfer pricing

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 and Section 234B

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

transfer pricing adjustments has been made on account of difference of opinion, interpretation of provisions of law, etc and not due to concealment of or furnishing of inaccurate particulars of income. 4. Erroneous levy of interest under section 234B

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

transfer pricing adjustments has been made on account of difference of opinion, interpretation of provisions of law, etc and not due to concealment of or furnishing of inaccurate particulars of income. 4. Erroneous levy of interest under section 234B

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

section 234B of the Act to the extent addition is made to the total income of the Appellant on account of transfer pricing

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

DEPUTY COMMISSIONER OF INCOME-TAX vs. EATON FLUID POWER LTD.,, PUNE

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

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

sections 234B and 234C of the Act.” 10. The ld. AR submitted that the primary grounds raised by the assessee in appeal is against transfer pricing

EATON FLUID POWER LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

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

sections 234B and 234C of the Act.” 10. The ld. AR submitted that the primary grounds raised by the assessee in appeal is against transfer pricing

EATON FLUID POWER LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

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

sections 234B and 234C of the Act.” 10. The ld. AR submitted that the primary grounds raised by the assessee in appeal is against transfer pricing