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 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

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

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

transfer pricing provisions in order to benchmark international transactions with its associated enterprises. CO No.60/PUN/2014 61. The next issue raised vide ground of appeal No.4 is whether the CIT(A) was justified in treating royalty payment of ₹ 3.30 crores as revenue expenditure, where the assessee had acquired enduring benefit. 62. Both the learned Authorized Representatives fairly pointed out that

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

transfer pricing provisions in order to benchmark international transactions with its associated enterprises. CO No.60/PUN/2014 61. The next issue raised vide ground of appeal No.4 is whether the CIT(A) was justified in treating royalty payment of ₹ 3.30 crores as revenue expenditure, where the assessee had acquired enduring benefit. 62. Both the learned Authorized Representatives fairly pointed out that

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

section 92C under different methods. The modus operandi for determining the ALP under the `Profit Split method’ has been set out in rule 10B(1)(d) reading as under:- “(d) profit split method, which may be applicable mainly in international transactions or specified domestic transactions involving transfer of unique intangibles or in multiple international transactions or specified domestic transactions which

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

section 92C under different methods. The modus operandi for determining the ALP under the `Profit Split method’ has been set out in rule 10B(1)(d) reading as under:- “(d) profit split method, which may be applicable mainly in international transactions or specified domestic transactions involving transfer of unique intangibles or in multiple international transactions or specified domestic transactions which

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

section 92C under different methods. The modus operandi for determining the ALP under the `Profit Split method’ has been set out in rule 10B(1)(d) reading as under:- “(d) profit split method, which may be applicable mainly in international transactions or specified domestic transactions involving transfer of unique intangibles or in multiple international transactions or specified domestic transactions which

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

Transfer pricing adjustment of Rs.98,282,571 is deleted. Accordingly, the appeal of the appellant is allowed.” 15. It was examined by the ld. CIT(A) that whatever AMP was incurred by the assessee was for promotion of its products and not the brand of its AE. It was also examined and held by the ld. CIT(A) that such

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

section 271(1)(c) without considering the fact that the transfer pricing adjustment is on account of difference of opinion pertaining to selection criteria adopted for identifying the comparable companies. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at, the time of hearing of the appeal

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 92CA(1) of the Act to the TPO for determination of arm's length price with reference to international transactions reported in Form No.3CEB filed by the assessee. The assessee was established as International Call Centre, which serves Non-Indian clients. Club 24 Ltd., a subsidiary of NEXT Group Plc had established the assessee company through Venture (UK) India

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 92CA(1) of the Act to the TPO for determination of arm's length price with reference to international transactions reported in Form No.3CEB filed by the assessee. The assessee was established as International Call Centre, which serves Non-Indian clients. Club 24 Ltd., a subsidiary of NEXT Group Plc had established the assessee company through Venture (UK) India

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:

section 40(a)(ia) of the Act inserted by the Finance Act, 2012 should be given. Since these two contentions were already dealt with by us in favour of the appellant while deciding the ground of appeal nos.1 to 3, therefore, it becomes infructuous. 29. The ground of appeal no.5 challenges the addition on account of Transfer Pricing adjustment

ARISTON GROUP INDIA PRIVATE LIMITED,PUNE vs. THE ASSESSEMENT UNIT, INCOME TAX DEPARTMENT, NFAC AND THE DCIT, CIRCLE 1(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri R.K.Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1680/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Ariston Group India Private The Assessment Unit, Limited, Income Tax Department, 1St Floor, Office No.103, V National Faceless Mayfai Tower, Wakdewadi, S. Assessment Centre, Shivaji Nagar, Pune-411005. Delhi(“Nfac”), The Dcit, Circle-1(1), Pune. Pan: Aaoca7042D Appellant/ Assessee Respondent / Revenue Assessee By Shri Ketan Ved – Ar Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 15/01/2025 Date Of Pronouncement 09/04/2025 आदेश/ Order Per Vinay Bhamore, Jm: This Is An Appeal Filed By The Assessee Against The Assessment Order Passed Under Section 143(3) R.W.S 144C(3) Read With Section 144B Of The Income Tax Act, 1961, Dated 18.06.2024 For A.Y.2020- 21. The Assessee Has Raised The Following Grounds Of Appeal : “Based On The Facts & Circumstances Of The Case, Ariston Group India Private Limited (Hereinafter Referred To As "Ariston India' Or 'The Appellant) Prefers An Appeal For The Assessment Year 2020-21 Against

section 1448 of the Income-tax Act, 1961 ["hereinafter referred to as "the Act'] on the following grounds which are independent of and without prejudice to each other. Grounds on Transfer Pricing issue 1. General Ground: Transfer pricing adjustment of INR 6,53,65

M/S EATON POWER QUALITY P.LTD.,PUNE vs. ACIT, PUNE

In the result, the appeal of assessee in ITA No

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

Transfer Pricing which also recommends the indirect charge approach for intra- group services in certain circumstances. The relevant Paras from the OECD Guidelines are reproduced hereunder for ready reference: "Para 7.24 -In some cases, an indirect charge method may be necessary due to the nature of the service being provided. One example is where the proportion of the value

M/S. EATON POWER QUALITY PRIVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee in ITA No

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

Transfer Pricing which also recommends the indirect charge approach for intra- group services in certain circumstances. The relevant Paras from the OECD Guidelines are reproduced hereunder for ready reference: "Para 7.24 -In some cases, an indirect charge method may be necessary due to the nature of the service being provided. One example is where the proportion of the value

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

In the result, all the appeals of assessee are allowed

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

1. The learned Assessing Officer erred in making an addition to the total income of the Appellant in AY 2006-07 of Rs.12,36,57,880 on account of transfer pricing adjustments and not considering the comparability analysis as documented in the transfer pricing study report of AY 2006- 07 provided by the Appellant. The Appellant prays that comparability analysis