Section 270 of the Income Tax Act

Sachin Bajaj, New Delhi vs. ITO Ward 2, Rohtak

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy

Koncept Marktrade Private Limited, Delhi vs. Assessment Unit, Income Tax Department, Delhi

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

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2022-23 Koncept Marktrade Private Vs. Assessment Unit Income Limited Tax Department 2Nd Khasra No. 264 Alipur Tata Floor, 3-Ramp, Dharamkanta Mungeshpur Jawaharlal Nehru Stadium, Village Delhi-110039 New Delhi – 110 003 Pan No. Aadck9219M (Appellant) (Respondent)

Jeetesh Kumar, Faridabad vs. Ward 1(3), Fbd, Faridabad

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Jeetesh Kumar, Faridabad vs. Ward 1(3), Fbd, Faridabad

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Srf Limited, Delhi vs. Assistant / Deputy Commissioner of Income Tax, Circle 10(1), New Delhi, Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

Srf Limited, Delhi vs. ACIT, Circle-10(1), Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

Srf Limited, New Delhi vs. ACIT, Circle-10(1), Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

Rockwell Automation India Private Limited, Delhi vs. DCIT Circle-19(1), Delhi

Appeal is partly allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalrockwell Automation India Deputy Commissioner Of Private Limited, Income Tax, Circle-19(1), Registered Address: 131, Vs. Delhi. Functional Industrial Are, Patparganj, Delhi-110092 Communication Address: 131, Functional Industrial Area, Patparganj, New Delhi. Pan-Aaccr3791A (Appellant) (Respondent) Assessee By Shri Ajit Jain, Ar Department By Shri Dharm Veer Singh, Cit-Dr Date Of Hearing 19.08.2025 Date Of Pronouncement 17.11.2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Final Assessment Order Passed U/S 143(3) R.W.S 144C (13) Read With Section 144B Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) Dated 30.07.2024 For Assessment Year 2020-21. 2. Brief Facts Of The Case Ae That The Assessee Is A Company Engaged In The Business Of Manufacturing / Assembling Of Automation & Industrial Control Products / Systems. The Case Was Selected For Scrutiny & A Reference Was Made To The Tpo Due With Transactions With Ae’S. The Return Of Income Was Filed On Rockwell Automation India Private Limited Vs. Dcit 15.02.2021 Declaring Total Income At Rs.97,08,46,360/-. The Tpo Vide Its Order Dated 28.07.2023 Passed U/S 92Ca(3) Of The Act Has Proposed Adjustments Totaling To Rs. 26,12,44,668/-. Thereafter, The Ao Has Passed The Draft Assessment Order U/S 144C(1) Of The Act Dated 27.09.2023 Wherein The Ao Has Proposed The Additions Towards The Tp Adjustment As Per Tpo’S Order & Proposed To Assess The Total Income Of The Assessee At Rs.19,88,57,458/- & Further Proposed To Disallow Relief Claimed U/S 90/90A At Rs.1,04,60,287/-. Against The Draft Assessment Order, The Assessee Filed Objections Before The Drp.

Ernst and Young U.S. LLP, Usa vs. ACIT Circle Intl Taxation 1(2)(2), New Delhi

In the result, the appeal of the assessee in ITA No

Bench: Sh.C.N. Prasad & Sh. Naveen Chandraassessment Year: 2020-21

Maheshwari Wires Pvt Ltd, Meerut vs. ACIT, Circle 1(1)(1), Meerut

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal