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4 results for “transfer pricing”+ Section 244aclear

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Key Topics

Section 115J9Section 143(3)6Transfer Pricing4Comparables/TP4Addition to Income3Section 2502Section 144C(5)2Section 802Section 14A2

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

ITA 1994/PUN/2024[2020-21]Status: DisposedITAT Pune06 Jan 2025AY 2020-21

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

Section 115JSection 143(3)Section 144BSection 144C(13)Section 144C(5)Section 80

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

Disallowance2
TP Method2

M/S. FIS SOLUTIONS (INDIA) PVT.LTD, (FROMERLY KNOWN AS SUNGARD SOLUTIONS INDIA PVT.LTD,),PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

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

ITA 1695/PUN/2018[2014-15]Status: DisposedITAT Pune04 Mar 2020AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1695/Pun/2018 नििाारण वषा / Assessment Year : 2014-15 M/S. Fis Solutions (India) Private Limited. Formerly Known As Sungard Solutions (India) Private Limited. Westend Centre One, Survey No. 169/1, Sector Ii, Aundh, Pune-411 007. Pan : Aaace7476K .......अऩीऱाथी / Appellant बिाम / V/S. The Deputy Commissioner Of Income Tax, Circle 1(2), Pune. ……प्रत्यथी / Respondent

For Appellant: Shri Gautam JainFor Respondent: Shri T.V. Bhaskar Reddy, CIT
Section 144C(5)

transfer pricing adjustment which reads as under: “9. The learned DRP erred on facts and in law in directing the Ld. AO in adding amount of INR 25,84,042 appearing in Income Tax System database as interest on income tax refund granted to Appellant and ignoring the Appellant‟s submission that the said amount was not taxable in captioned

SANDVIK ASIA PVT. LTD.,,PUNE vs. DCIT CIR.- 10,, PUNE

In the result, appeal of assessee is partly allowed

ITA 1459/PUN/2010[2006-07]Status: DisposedITAT Pune05 Jun 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1459/Pun/2010 यििाारण वषा / Assessment Year: 2006-07

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 14ASection 220(2)Section 244ASection 32

section 244A of the Act at ₹ 23,43,436/-; d) Software deduction claimed on the basis of disallowance made in earlier years at ₹ 5,21,813/-; e) Transfer pricing

TRUMPF (INDIA) PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER, WARD 14(5), PUNE

In the result, appeal of the assessee is dismissed

ITA 1448/PUN/2025[2010-11]Status: DisposedITAT Pune16 Jul 2025AY 2010-11

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.1448/Pun/2025 िनधा"रण वष" / Assessment Year: 2010-11 Trumpf (India) Private Limited, V The Income Tax Officer, Raisoni Industrial Park, S. Ward-14(5), Pune. S.No.276, Hissa No.1, Village Mann, Taluka – Mulshi, Pune – 411057. Maharashtra. Pan: Aacct8008J Appellant/ Assessee Respondent / Revenue Assessee By Shri Abdulkadir Jawadwala– Ar(Virtual) Revenue By Shri Akhilesh Srivastva – Addl.Cit(Dr) Date Of Hearing 10/07/2025 Date Of Pronouncement 16/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax (Appeal)-12, Delhi Passed Under Section 250 Of The Income Tax Act, 1961 Dated 25.03.2025 For A.Y.2010-11, Emanating From The Order U/S.143(3) Of The Act, Dated 03.11.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 234CSection 250Section 271

transfer pricing adjustment. 5. Erroneous addition of contractual and professional receipts: The learned DCIT erred in law and on the facts and in circumstances of the case in making inappropriate addition of contractual and professional receipts. 6. Erroneous disallowance of employee's contribution towards Provident Fund: ITA No.1448/PUN/2025 [A] The learned DCIT erred in law and on the facts