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

The appeal of the assessee is partly allowed for statistical purposes

transfer price as available under proviso to section 92C(2) of the Act. B. Grounds related to corporate tax adjustments Ground No. 16 - Disallowance of Royalty expenditure Erred on the facts and in circumstances of the case in disallowing the royalty expenditure of Rs 12,51,11,887 as capital expenditure for AY 2012-13. Ground No. 17 - Disallowance

FAURECIA INTERIOR SYSTEMS INDIA P. LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

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