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2019 (8) TMI 1760 - ITAT PUNETP addition in respect of the international transaction of payment of Royalty - HELD THAT:- The issue is of recurring in nature - As decided in own case [2019 (8) TMI 369 - ITAT PUNE] decided it in assessee’s favour by deleting the transfer pricing addition on account of Royalty. Similar view has been followed in all the subsequent years up to the year under consideration. The ld. DR could not point out any distinguishing feature in the facts for this year vis-à-vis the preceding years. Following the precedent, we direct to delete the transfer pricing addition in respect of Royalty. Transfer pricing addition in the international transaction of Indenting Commission - HELD THAT:- Similar issue came up for consideration again before the Tribunal in its order for A.Y. 2006-07 [2019 (8) TMI 1053 - ITAT PUNE]. Since this appeal came up through the route of the Dispute Resolution Panel in which there was no such categorical finding about the transaction being at arm’s length price or not as was there for the A.Y. 2005-06, the Tribunal restored this matter to the file of AO/TPO for a fresh adjudication. However, for the year under consideration, it is observed from TPO’s order that the assessee submitted a detailed calculation to the TPO by considering the Material cost and Depreciation cost in the base of costs and demonstrated that the transaction was at the ALP. The TPO did not controvert such a position but went with his earlier view that these costs were not required to be considered, which view has been overturned by the Tribunal for earlier years. Thus, it is evident that the facts and circumstances of the instant year are similar to those of the A.Y. 2005-06. Following the precedent, we order to delete the addition. Capitalization of expenditure on the Premises - HELD THAT:- As found that the facts and circumstances of this ground are mutatis mutandis similar to those of preceding years. The Tribunal for the A.Y. 2006-07 [2019 (8) TMI 1053 - ITAT PUNE]and earlier years has upheld capitalization of expenses in relation to the Premises at 40%. Following the precedent, we direct accordingly. Disallowance at 10% of Miscellaneous expenses - HELD THAT:- Since the extent of disallowance made by the AO accords with that upheld by the Tribunal in the assessee’s own case for the immediately preceding year, following the same, we uphold the addition, more specifically because of the uncontroverted finding returned by the AO that the entire bills were not produced for verification. This ground, therefore, fails. Addition towards Commission at 7.5% - HELD THAT:- Here again, it is found that similar issue came up for consideration before the Tribunal in the assessee’s own case for earlier years. In its order for the A.Y. 2006-07 [2019 (8) TMI 1053 - ITAT PUNE] the Tribunal has deleted such disallowance. Following the precedent, we order to delete the addition.
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