JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

36. Coming to grounds of appeal No.6 to 8, the learned Departmental Representative for the Revenue placed reliance on the observations of CIT(A) at page 23 and pointed out that the assessee had not supplied information and even the nature of services were not clear, so the question was of make available. He strongly relied on para

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

36. Coming to grounds of appeal No.6 to 8, the learned Departmental Representative for the Revenue placed reliance on the observations of CIT(A) at page 23 and pointed out that the assessee had not supplied information and even the nature of services were not clear, so the question was of make available. He strongly relied on para

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

36. Coming to grounds of appeal No.6 to 8, the learned Departmental Representative for the Revenue placed reliance on the observations of CIT(A) at page 23 and pointed out that the assessee had not supplied information and even the nature of services were not clear, so the question was of make available. He strongly relied on para

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

iv) of the Rules. He also fairly pointed out that ground of appeal No.7 would become academic in case grounds of appeal No.2 and 4 are allowed in favour of assessee. The ground of appeal No.8 was against benefit of +- 5% range. Then, he referred to ground of appeal No.11, under which adjustment was sought on account of transaction, which

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

iv) of the Rules. He also fairly pointed out that ground of appeal No.7 would become academic in case grounds of appeal No.2 and 4 are allowed in favour of assessee. The ground of appeal No.8 was against benefit of +- 5% range. Then, he referred to ground of appeal No.11, under which adjustment was sought on account of transaction, which

MERCEDES-BENZ INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

The appeal of the assessee is partly allowed for statistical purposes

section 92C, the arm's length price in relation to an international transaction shall be determined by any of the following methods, being the most appropriate method, in the following manner, namely :— b) resale price method, by which,— (i) the price at which property purchased or services obtained by the enterprise from an associated enterprise is resold or are provided

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

In the result, the appeal of the assessee is allowed

Bench: Shri R.K. Panda & Ms. Astha Chandra

iv) additional surcharge calculated in the manner provided in the Schedule. Read in this way the additional charges form a part of the income tax and super tax‖ 21. The Hon‘ble Supreme Court, therefore, has decided the issue in favour of the revenue and held that surcharge and additional surcharge are part of the income- tax. At this stage

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

iv) the profit thus apportioned to the assessee is taken into account to arrive at an arm’s length price in relation to the international transaction or the specified domestic transaction: Provided that the combined net profit referred to in sub-clause (i) may, in the first instance, be partially allocated to each enterprise so as to provide it with

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

iv) the profit thus apportioned to the assessee is taken into account to arrive at an arm’s length price in relation to the international transaction or the specified domestic transaction: Provided that the combined net profit referred to in sub-clause (i) may, in the first instance, be partially allocated to each enterprise so as to provide it with

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

iv) the profit thus apportioned to the assessee is taken into account to arrive at an arm’s length price in relation to the international transaction or the specified domestic transaction: Provided that the combined net profit referred to in sub-clause (i) may, in the first instance, be partially allocated to each enterprise so as to provide it with

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 Officer under sub- Section (3) of Section 92CA and even under Section 144C(8). The DRP may confirm, reduce or enhance the variations proposed in the draft order and wherefore the word eligible assessee in Clause (1) and (15) and the proposed draft order referred to under Clause 144c(1) and (8) will have to be given full

M/S. CARRARO INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is allowed for statistical purposes

Bench: Shri R.S. Syal & Shri Vikas Awasthy

section 92 otiose and the definition of 'international transaction' u/s 92B and rule 10B becoming redundant. This is patently an unacceptable proposition having no sanction under the Indian transfer pricing law. The requirement under the Indian law is to compute the income from an international transaction between two AEs having regard to its ALP and the same is required

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE vs. M/S. CARRARO INDIA PVT.LTD,, PUNE

In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is allowed for statistical purposes

Bench: Shri R.S. Syal & Shri Vikas Awasthy

section 92 otiose and the definition of 'international transaction' u/s 92B and rule 10B becoming redundant. This is patently an unacceptable proposition having no sanction under the Indian transfer pricing law. The requirement under the Indian law is to compute the income from an international transaction between two AEs having regard to its ALP and the same is required

TETRA PAK INDIA PRIVATE LTD.,,PUNE vs. DY.CIT, CIR.7, PUNE, PUNE

The appeal of the assessee is partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.111/Pun/2011 िनधा"रण वष" / Assessment Year : 2006-07 Tetra Pak India Private Ltd., Mayfair Towers, Wakdewadi, Shivajinagar, Pune-411005. .......अपीलाथ" / Appellant Pan : Aaact3467B बनाम / V/S. Dcit, Circle-7, ……""यथ" / Respondent Pune. Assessee By : Shri Nikhil Pathak Revenue By : Shri S. B. Prasad सुनवाई क" तारीख / Date Of Hearing : 02.07.2019 घोषणा क" तारीख / Date Of Pronouncement : 27.08.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Orders Of Assessing Officer/Tpo/Drp For The Assessment Year 2006-07. 2. The Grounds Raised By The Assessee Are As Under :- “Based On The Facts & Circumstances Of The Case, Tetra Pak India Private Limited (Hereinafter Referred To As ‘The Appellant’) Respectfully Craves Leave To Prefer An Appeal Under Section 253(1)(D) Of The Income- Tax Act, 1961 (Hereinafter Referred To As ‘Act’), Against The Order Dated 25 November 2010 Passed By The Deputy Commissioner Of Income Tax- Circle 7 (Hereinafter Referred To As ‘The Assessing Officer’) Under Section 143(3) Read With Section 144C(13) Of The Act In Pursuance Of The Directions Dated 20 September 2010 Issued By The Honorable Dispute Resolution Panel (Hereinafter Referred To As ‘The Honorable Drp’), On The Following Grounds: On The Facts & In The Circumstances Of The Case & In Law, The Honorable Drp & Consequentially The Learned Ao Have: I Grounds Of Objections In Respect Of Transfer Pricing Adjustment

Transfer Pricing Order u/s.92CA(3) ii. Capital expenditure Rs.10,35,850/- iii. Warranty provision Rs.1,01,98,196/- iv. Provision for leave Rs.31,99,327/- Rs.43,20,81,216/- encashment Business Income Rs.36,72,57,361/- Less: Set off Business loss A.Y. 2000-01 and 2001-02 Rs.28,69,04,753/- and unabsorbed depreciation Rs.8

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 154 of the Act, which was rectified by the Assessing Officer and certain margins were amended. The CIT(A) vide para 2.9.3 has referred to other margins and has given some directions to the Assessing Officer, which have not been carried out. Further, in para 2.9.3, the CIT(A) has referred to Safe Harbour Rules to be applied subsequently

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 154 of the Act, which was rectified by the Assessing Officer and certain margins were amended. The CIT(A) vide para 2.9.3 has referred to other margins and has given some directions to the Assessing Officer, which have not been carried out. Further, in para 2.9.3, the CIT(A) has referred to Safe Harbour Rules to be applied subsequently

KIMBERLY CLARK LEVER P.LTD.,PUNE vs. ACIT, PUNE

In the result, the appeal of the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.2481/Pun/2012 िनधा"रण वष" / Assessment Year : 2008-09 Kimberly Clark Lever P. Ltd., Gat No.934 To 937, Village Sanaswadi Off Nagar Road, Ta- Shirur, Pune-412208. .......अपीलाथ" / Appellant Pan : Aaack4647E बनाम / V/S. Acit, Circle-Xi(I), ……""यथ" / Respondent Pune. Assessee By : Shri Percy Pardiwalla Revenue By : Shri Sandeep Garg सुनवाई क" तारीख / Date Of Hearing : 08.02.2021 घोषणा क" तारीख / Date Of Pronouncement : 22.02.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Final Assessment Order U/S 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (‘The Act’ For Short) Of The Asstt. Commissioner Of Income Tax, Circle-11(1), Pune (‘The Assessing Officer’ For Short) Dated 29.10.2012 For The Assessment Year 2008-09. 2. The Appellant Raised The Following Grounds Of Appeal :- “The Appellant Objects To The Order Dated 29 October 2012 Passed Under Section 143(3) R.W.S. 144(C) Of The Income-Tax Act, 1961 (‘The Act’) By The Assistant Commissioner Of Income Tax, Circle 11(1), Pune [‘Acit’ Or ‘Ao’] Following The Directions Issued By The Dispute Resolution Panel (‘Drp’) In Respect Of The Aforesaid Assessment Year On The Following Among Other Grounds:

36,722 TNMM spares parts & consumables 2. Purchase of finished goods 27,17,21,004 TNMM 3. Payment of royalty 1,55,68,463 CUP 4. Payment of Global License 16,69,862 CUP fees 5. Reimbursement of managerial 1,43,02,043 CUP remuneration Total 41,08,98,094 6 4. The appellant company also submitted TP study report

MERCEDES-BENZ INDIA PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 9,, PUNE

Appeal is allowed in above terms

Bench: Shri S.S.Godara & Shri G.D.Padmashaliआयकर अपीलसं. / Ita No.14/Pun/2018 िनधा"रणवष" / Assessment Year : 2013-14 Mercedes-Benz India Privatge The Acit, Circle-9, Pune. Limited, Vs E-3, Midc Chakan, Phase-Iii, . Chakan Industrial Area, Kuruli & Nighoje, Tal.Khed, Pune – 410 501. Pan: Aabcm 1786 L Appellant/ Assessee Respondent /Revenue Assessee By Shri Percy Pardiwala & Shri Darpan Kirpalani – Ar Revenue By Shri Prashant Gadekar – Dr Date Of Hearing 26/08/2022 Date Of Pronouncement 29/09/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For A.Y. 2013-14 Arises Against The Acit, Circle-9, Pune’S Assessment Dated 07.11.2017 Framed In Furtherance To Dispute Resolution Panel-3, Mumbai “Drp”S Directions Dated 14.09.2017 Passed In Objection No.27, Involving Proceedings Under Section 143(3) R.W. S. 144C(13) Of The Income Tax Act, 1961 [In Short “The Act”].

36,505 9 Warranty Recovery 8,69,03,968 10 Reimbursement of Expenses 14,59,41,110 11 Total 1314,95,67,591 (b) For the application of TNMM, MB India had conducted search for comparable companies using multiple year data (current year and prior two years), a summary of which is tabulated below: ITA No.14/PUN/2018