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184 results for “transfer pricing”+ Section 43(6)clear

Sorted by relevance

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Key Topics

Section 143(3)83Addition to Income62Transfer Pricing50Section 12A36Disallowance31Section 14A30Comparables/TP29Deduction27Section 92C26

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

The appeal of the assessee is partly allowed for statistical purposes

ITA 495/PUN/2017[2012-13]Status: DisposedITAT Pune15 Jul 2022AY 2012-13
For Appellant: S/Shri Percy Pardiwalla, Darpan KirpalaniFor Respondent: Shri J.P., Chandraker
Section 143(3)Section 144C(13)Section 92C(3)

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

REXEL INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

Showing 1–20 of 184 · Page 1 of 10

...
Section 92C(3)25
Section 1122
Section 115J20

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

ITA 981/PUN/2024[AY 2016-17]Status: DisposedITAT Pune05 May 2025
Section 32(1)Section 43(1)Section 43(6)

6) of the IT Act 1961\nestablishes that the depreciation on goodwill as a result of amalgamation is\nnot allowable.\nResultantly, the claims made by the appellant in support of this ground do\nnot have any merit. Therefore, the addition made by assessing officer on\naccount of disallowance of claim of depreciation on goodwill as a result of\nAmalgamation amounting

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

ITA 1083/PUN/2013[2005-06]Status: DisposedITAT Pune25 Oct 2018AY 2005-06

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

For Appellant: S/Shri Pramod Achuthan, Rajendra Agiwal
Section 143(3)

Section 92C(2) of the Act provides that most appropriate method referred to in sub-clause (1) shall be applied for determining arm's length price, in the manner as may be prescribed. For this, we have to look to the Rules framed by the Legislature. Rule 10A(ab) of the Rules defines uncontrolled transaction to mean a transaction between

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

ITA 1110/PUN/2013[2005-06]Status: DisposedITAT Pune25 Oct 2018AY 2005-06

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

For Appellant: S/Shri Pramod Achuthan, Rajendra Agiwal
Section 143(3)

Section 92C(2) of the Act provides that most appropriate method referred to in sub-clause (1) shall be applied for determining arm's length price, in the manner as may be prescribed. For this, we have to look to the Rules framed by the Legislature. Rule 10A(ab) of the Rules defines uncontrolled transaction to mean a transaction between

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

In the result, the appeal for the A

ITA 738/PUN/2017[2011-12]Status: DisposedITAT Pune30 Aug 2021AY 2011-12

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

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sangram Gaikwad
Section 132Section 143(3)Section 153ASection 92C

43,97,30,094 47,12,60,845 2012-13 13,32,70,295 5.71 76,09,734 39,98,109 12,16,62,452 12,92,72,186 2013-14 33,82,69,677 5.16 1,74,54,715 1,01,48,090 31,06,66,871 32,81,21,587 TOTAL 1,57,23,23,733 6

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

In the result, the appeal for the A

ITA 739/PUN/2017[2012-13]Status: DisposedITAT Pune30 Aug 2021AY 2012-13

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

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sangram Gaikwad
Section 132Section 143(3)Section 153ASection 92C

43,97,30,094 47,12,60,845 2012-13 13,32,70,295 5.71 76,09,734 39,98,109 12,16,62,452 12,92,72,186 2013-14 33,82,69,677 5.16 1,74,54,715 1,01,48,090 31,06,66,871 32,81,21,587 TOTAL 1,57,23,23,733 6

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

In the result, the appeal for the A

ITA 740/PUN/2017[2013-14]Status: DisposedITAT Pune30 Aug 2021AY 2013-14

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

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sangram Gaikwad
Section 132Section 143(3)Section 153ASection 92C

43,97,30,094 47,12,60,845 2012-13 13,32,70,295 5.71 76,09,734 39,98,109 12,16,62,452 12,92,72,186 2013-14 33,82,69,677 5.16 1,74,54,715 1,01,48,090 31,06,66,871 32,81,21,587 TOTAL 1,57,23,23,733 6

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 931/PUN/2014[2005-06]Status: DisposedITAT Pune27 Jun 2019AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR
Section 143(3)

43(6) of the Act, where any of the person comes from the exempt era i.e. income being taxable w.e.f assessment year 2003-04, then on this the CIT(A) has already allowed the relief vide para 17 in assessment year 2003-04. Referring to order of the Hon’ble High Court of Madhya Pradesh in M.P. Audyogik Kendra Vikas

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 944/PUN/2014[2004-05]Status: DisposedITAT Pune27 Jun 2019AY 2004-05

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR
Section 143(3)

43(6) of the Act, where any of the person comes from the exempt era i.e. income being taxable w.e.f assessment year 2003-04, then on this the CIT(A) has already allowed the relief vide para 17 in assessment year 2003-04. Referring to order of the Hon’ble High Court of Madhya Pradesh in M.P. Audyogik Kendra Vikas

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 930/PUN/2014[2004-05]Status: DisposedITAT Pune27 Jun 2019AY 2004-05

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR
Section 143(3)

43(6) of the Act, where any of the person comes from the exempt era i.e. income being taxable w.e.f assessment year 2003-04, then on this the CIT(A) has already allowed the relief vide para 17 in assessment year 2003-04. Referring to order of the Hon’ble High Court of Madhya Pradesh in M.P. Audyogik Kendra Vikas

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 945/PUN/2014[2005-06]Status: DisposedITAT Pune27 Jun 2019AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR
Section 143(3)

43(6) of the Act, where any of the person comes from the exempt era i.e. income being taxable w.e.f assessment year 2003-04, then on this the CIT(A) has already allowed the relief vide para 17 in assessment year 2003-04. Referring to order of the Hon’ble High Court of Madhya Pradesh in M.P. Audyogik Kendra Vikas

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 929/PUN/2014[2003-04]Status: DisposedITAT Pune27 Jun 2019AY 2003-04

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR
Section 143(3)

43(6) of the Act, where any of the person comes from the exempt era i.e. income being taxable w.e.f assessment year 2003-04, then on this the CIT(A) has already allowed the relief vide para 17 in assessment year 2003-04. Referring to order of the Hon’ble High Court of Madhya Pradesh in M.P. Audyogik Kendra Vikas

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 932/PUN/2014[2008-09]Status: DisposedITAT Pune27 Jun 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR
Section 143(3)

43(6) of the Act, where any of the person comes from the exempt era i.e. income being taxable w.e.f assessment year 2003-04, then on this the CIT(A) has already allowed the relief vide para 17 in assessment year 2003-04. Referring to order of the Hon’ble High Court of Madhya Pradesh in M.P. Audyogik Kendra Vikas

M/S. BILCARE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 334/PUN/2021[2016-17]Status: DisposedITAT Pune31 May 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Naveen Gupta
Section 92C

section 259 of the Companies Act of Singapore. The Hon‟ble High Court of Republic Singapore was pleased to grant the permission vide order dated 02.10.2015. Subsequently, the assessee company transferred the shares of 79,33,50,000 ordinary shares of BSPL held by the assessee company for total consideration of Singapore Dollar 1 to Bilcare Packaging Ltd., which

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE vs. M/S. BILCARE LIMITED, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 273/PUN/2021[2016-17]Status: DisposedITAT Pune31 May 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Naveen Gupta
Section 92C

section 259 of the Companies Act of Singapore. The Hon‟ble High Court of Republic Singapore was pleased to grant the permission vide order dated 02.10.2015. Subsequently, the assessee company transferred the shares of 79,33,50,000 ordinary shares of BSPL held by the assessee company for total consideration of Singapore Dollar 1 to Bilcare Packaging Ltd., which

M/S PERSISTENT SYSTEMS LIMITED,PUNE vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, PUNE

In the result, appeal of the Assessee is Partly Allowed

ITA 692/PUN/2022[2018-19]Status: DisposedITAT Pune02 Nov 2023AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.692/Pun/2022 िनधा"रणवष" / Assessment Year : 2018-19 M/S.Persistent Systems Assessment Unit, Income Limited, V Tax Department. “Bhageerath” 402, Senapati S Bapat Road, Pune – 411016. Pan: Aabcp 1209 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Dhanesh Bafna& Shriaditya Vaidya– Ar’S Revenue By Shri Suhas Kulkarni - Irs Addl Commissioner Of Income Tax Date Of Hearing 26/09/2023 Date Of Pronouncement 02/11/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Assessment Order, Dated 20.07.2022 Under Section 143(3) R.W.S. 144C(13) Read With Section 144B Of The Income Tax Act, 1961 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal: “Ground 1: Order Is Invalid / Non Est  On The Facts & In The Circumstances Of The Case & In Law, The Assessment Unit (‘Au’) Has Erred In Passing The Draft Assessment M/S.Persistent Systems Limited [A]

Section 143(3)Section 144Section 144(11)Section 144(7)Section 144BSection 144C(6)(C)

section 92C prescribes 6 methods by which this exercise can be done by adopting most appropriate method having regard to the nature of transaction or class of transactions or functions performed by the parties. In the present case the revenue as well as appellant both has agreed that transactional net margin method is the most appropriate method for determination

MERCEDES BENZ INDIA PVT. LTD.,,PUNE vs. ACIT CIR.9,, PUNE

In the result, all the appeals of assessee are allowed

ITA 1468/PUN/2010[2006-07]Status: DisposedITAT Pune30 Apr 2019AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1468/Pun/2010 यििाारण वषा / Assessment Year : 2006-07 Mercedes-Benz 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 – 9, Pune आयकर अपीऱ सं. / Ita No.10/Pun/2012 यििाारण वषा / Assessment Year : 2007-08 Mercedes-Benz 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 – 9, Pune आयकर अपीऱ सं. / Ita No.298/Pun/2013 यििाारण वषा / Assessment Year : 2008-09 Mercedes-Benz 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 – 9, Pune : Shri Pramod Achuthan : Ms. Nandita Kanchan Revenue By घोषणा की तारीख / सुनवाई की तारीख / Date Of Pronouncement: 30.04.2019 Date Of Hearing : 12.02.2019

Section 143(3)Section 92C(2)

6. The learned Assessing Officer erred in incorrectly applying Comparable Uncontrolled Price Method ('CUP') for benchmarking of the international transaction of payment of Royalty in AY 2006-07. AY 2006-07 be rejected. 7. The learned Assessing Officer erred in not giving benefit of the +/- 5 per cent range as available under the proviso to section

MERCEDES-BENZ INDIA PVT. LTD.,,PUNE vs. ASST. COMM. OF INCOME-TAX,, PUNE

In the result, all the appeals of assessee are allowed

ITA 10/PUN/2012[2007-08]Status: DisposedITAT Pune30 Apr 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1468/Pun/2010 यििाारण वषा / Assessment Year : 2006-07 Mercedes-Benz 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 – 9, Pune आयकर अपीऱ सं. / Ita No.10/Pun/2012 यििाारण वषा / Assessment Year : 2007-08 Mercedes-Benz 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 – 9, Pune आयकर अपीऱ सं. / Ita No.298/Pun/2013 यििाारण वषा / Assessment Year : 2008-09 Mercedes-Benz 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 – 9, Pune : Shri Pramod Achuthan : Ms. Nandita Kanchan Revenue By घोषणा की तारीख / सुनवाई की तारीख / Date Of Pronouncement: 30.04.2019 Date Of Hearing : 12.02.2019

Section 143(3)Section 92C(2)

6. The learned Assessing Officer erred in incorrectly applying Comparable Uncontrolled Price Method ('CUP') for benchmarking of the international transaction of payment of Royalty in AY 2006-07. AY 2006-07 be rejected. 7. The learned Assessing Officer erred in not giving benefit of the +/- 5 per cent range as available under the proviso to section

MINDA RINDER PRIVATE LIMITED,PUNE vs. ACIT, CIRCLE-10, PUNE

In the result, the appeal is partly allowed for statistical

ITA 2035/PUN/2019[2015-16]Status: DisposedITAT Pune16 Feb 2021AY 2015-16

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviिनधा"रण वष" / Assessment Year : 2015-16 Minda Rinder Private Limited, Vs. Acit, Circle-10, Gat No.148, Mahalunge Ingale, Pune Off. Chakan Talegaon Road, Taluka Khed, Dist. Pune – 410501 Maharashtra Pan : Aaach4211R Appellant Respondent Assessee By Ms. Pallavi Dinodia Revenue By Shri Krishna Kumar Mishra Date Of Hearing 15-02-2021 Date Of Pronouncement 16-02-2021 आदेश / Order

Section 143(3)

43,88,579/-; and Designing & Product Development Charges – Rs.10,88,47,390/-. He 4 Minda Rinder Private Limited computed 2.40% as arm’s length margin (OP/OR) of the comparables and then proposed the transfer pricing adjustment of Rs.13.10 crore in para 12.1 of his order in the following manner: As per Assessee As per ALP Particulars Amount (Rs. Particulars Amount

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

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1064/PUN/2017[2009-10]Status: DisposedITAT Pune27 Jun 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

transfer pricing provisions. The Ld. AR stressed that whether wholly and completely the control was in India was the ‘status’ of assessee, which could be under section 6 of the Act and not by the TPO under the TP provisions. He pointed out that the TPO has time and again referred to the evidences collected by investigation wing and also