CUMMINS INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, appeal of the assessee bearing ITA No

Pricing Officer (TPO). On due consideration of\nsubmissions filed by the assessee, Ld.TPO vide order dated\n29/07/2021 passed an order u/s.92CA(3) of the Act\n\nproposing TP adjustment of Rs.12,70,86,646/-. Ld.AO along\nwith TP adjustments also, proposed various other additions\namounting to Rs.68,14,79,984/- and passed a draft\nassessment order u/s.143(3) r.w.s.144C(1

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -5, PUNE vs. SERUM INSTITUTE OF INDIA PVT LTD.,, PUNE

In the result, the appeal filed by the Revenue stands dismissed

Transfer Pricing Officer) on relying the decision of the Bombay High Court in the 2 case of Everest Kanto Cylinders Ltd. vs. Commissioner of Income Tax, Mumbai 58 Taxmann.com 254" however, the facts of the case are not identical. Hence, the same should be treated as international transaction and should be; added to the total income of the assessee

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

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

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

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

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

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

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

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. HONEYWELL AUTOMATION INDIA LTD.,, PUNE

In the result, the appeal of Revenue is dismissed as infructuous

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

56 & 57, Hadapsar Industrial Estate, Hadapsar, Pune – 411013 PAN : AAACT3904F ……प्रत्यथी / Respondent Assessee by : Shri Ajit Kumar Jain Revenue by : S/Shri Kalika Singh & Mahadevan A.M. Krishnan सुनवाई की तारीख / Date of Hearing : 25-05-2021 घोषणा की तारीख / Date of Pronouncement : 03-06-2021 2 ITA Nos.584 & 620/PUN/2015, A.Y. 2005-06 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : These

M/S. HONEWELL AUTOMATION INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of Revenue is dismissed as infructuous

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

56 & 57, Hadapsar Industrial Estate, Hadapsar, Pune – 411013 PAN : AAACT3904F ……प्रत्यथी / Respondent Assessee by : Shri Ajit Kumar Jain Revenue by : S/Shri Kalika Singh & Mahadevan A.M. Krishnan सुनवाई की तारीख / Date of Hearing : 25-05-2021 घोषणा की तारीख / Date of Pronouncement : 03-06-2021 2 ITA Nos.584 & 620/PUN/2015, A.Y. 2005-06 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : These

M/S. HONEWELL AUTOMATION INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of Revenue is dismissed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

56 & 57, Hadapsar Industrial Estate, Hadapsar, Pune – 411013 PAN : AAACT3904F ……प्रत्यथी / Respondent Assessee by : Shri Ajit Kumar Jain Revenue by : Shri T. Vijaya Bhaskar Reddy सुनवाई की तारीख / Date of Hearing : 08-01-2020 घोषणा की तारीख / Date of Pronouncement : 03-03-2020 2 ITA Nos. 583 & 619/PUN/2015, A.Y. 2003-04 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : These

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. HONEYWELL AUTOMATION INDIA LTD.,, PUNE

In the result, the appeal of Revenue is dismissed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

56 & 57, Hadapsar Industrial Estate, Hadapsar, Pune – 411013 PAN : AAACT3904F ……प्रत्यथी / Respondent Assessee by : Shri Ajit Kumar Jain Revenue by : Shri T. Vijaya Bhaskar Reddy सुनवाई की तारीख / Date of Hearing : 08-01-2020 घोषणा की तारीख / Date of Pronouncement : 03-03-2020 2 ITA Nos. 583 & 619/PUN/2015, A.Y. 2003-04 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : These

M/S. HONEYWELL AUTOMATION INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

56 & 57, Hadapsar Industrial Estate, Hadapsar, Pune-411 013. PAN : AAACT3904F .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-11, Pune. ……""यथ" / Respondent Assessee by : Shri Kamal Shaney Revenue by : Smt. Nandita Kanchan सुनवाई क" तार"ख / Date of Hearing : 05.03.2019 घोषणा क" तार"ख / Date of Pronouncement : 06.03.2019 A.Y.2011-12 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. HONEYWELL AUTOMATION INDIA LTD.,, PUNE

In the result, appeal of the assessee in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

56 & 57, Hadapsar Industrial Estate, Hadapsar, Pune-411 013. PAN : AAACT3904F .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-11, Pune. ……""यथ" / Respondent Assessee by : Shri Kamal Shaney Revenue by : Smt. Nandita Kanchan सुनवाई क" तार"ख / Date of Hearing : 05.03.2019 घोषणा क" तार"ख / Date of Pronouncement : 06.03.2019 A.Y.2011-12 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY

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 143(3) r.w.s. 144C(13) of the Act) and thereby assessing the total income at Rs.144,56,24,160/- 5. Background relating to transfer pricing adjustment MB India had entered into international transactions of import of raw materials, import of spare parts, import of Completely Built Units (‗CBUs‘), import of capital goods, payment of royalty, payment for technical services

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

1. The learned CIT(A) erred in proposing an adjustment of Rs 2,56,10,076 to the value of international transactions of MB India and not considering the analysis provided in the transfer pricing study report for benchmarking of the Appellant's international transactions. The Appellant prays that the approach followed in the transfer pricing study report be accepted

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

1. The learned CIT(A) erred in proposing an adjustment of Rs 2,56,10,076 to the value of international transactions of MB India and not considering the analysis provided in the transfer pricing study report for benchmarking of the Appellant's international transactions. The Appellant prays that the approach followed in the transfer pricing study report be accepted

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

56,860 45,46,03,985 94,92,109 44,51,11,876 2011-12 2012-13 12,92,72,186 5,99,91,658 6,92,80,528 54,08,126 6,38,72,402 2013-14 32,81,21,587 4,78,94,987 28,02,26,600 4,66,98,148 23,35,28,452 TOTAL 1

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

56,860 45,46,03,985 94,92,109 44,51,11,876 2011-12 2012-13 12,92,72,186 5,99,91,658 6,92,80,528 54,08,126 6,38,72,402 2013-14 32,81,21,587 4,78,94,987 28,02,26,600 4,66,98,148 23,35,28,452 TOTAL 1

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

56,860 45,46,03,985 94,92,109 44,51,11,876 2011-12 2012-13 12,92,72,186 5,99,91,658 6,92,80,528 54,08,126 6,38,72,402 2013-14 32,81,21,587 4,78,94,987 28,02,26,600 4,66,98,148 23,35,28,452 TOTAL 1

DEPUTY COMMSSIONER OF INCOME TAX CIRCLE-1(1), PUNE vs. FERRERO INDIA PVT.LTD, PUNE

transfer pricing adjustment to the assessee’s total income determining the total loss of the assessee at Rs. 46,44,38,9701- as against the returned loss of Rs. 56,27,21,541/-. The AO has also proposed to initiate penalty proceedings under section 271 (1