DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 5,, PUNE vs. RENISHAW METROLOGY SYSTEMS LTD,, PUNE
The appeal of the Revenue is partly allowed for statistical purposes in above terms
ITA 628/PUN/2021[2013-14]Status: DisposedITAT Pune26 Nov 2024AY 2013-14
Bench: Hon’Ble Smt Astha Chandra, Judical Member & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 0628/Pun/2021 िनधा"रण वष" / Assessment Year : 2013-14 Dy. Commissioner Of Income Tax, Central Circle-5, Pune . . . . . . . अपीलाथ" / Appellant
For Appellant: Mr Ajit Jain [‘Ld. AR’]For Respondent: Mr Manish Mehta [‘Ld. DR’]
Section 143(2)Section 143(3)Section 246A(1)Section 250Section 253(2)Section 92C
Transfer Price [in short ‘TP’] adjustment for total sum of ₹4,29,42,878/- was made in relation to (1) provision of software development
₹45,25,254/- (2) provision of sales & marketing support services
ITAT-Pune Page 2 of 10
DCIT Vs Renishaw Metrology Systems Ltd.
ITA No. 628/PUN/2021 AY: 2013-14
₹1,42,00,046/- (3) management service fees