TMI Blog2018 (10) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication in all these assessment years. The Revenue's argument strongly supporting the impugned adjustment are rejected to this limited extent at this stage. - Decided in favour of assessee for statistical purposes. - I.T.A. No. 2528/Kol/2017 - - - Dated:- 28-10-2018 - Sri S.S. Godara, Judicial Member And Sri M. Balaganesh, Accountant Member For The Assessee : Shri Vineet Jaiswal, A/R For The Revenue : Shri Goulen Hangshing, CIT, DR ORDER Per S.S. Godara, JM :- This assessee s appeal for the Assessment Year 2013-14 is directed against the DCIT, Circle-11(1)'s assessment order dt. 05/10/2017 making arm's length price adjustment of ₹ 65,02,40,000/- regarding its international transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the appellant and other Manufacturing units pursuant to Distributorship agreement 3. Back to back listing of appellant's sales invoices with sale invoices of Sales Organisation for FY 2010-11 4. Certified copies of cost profitability statements of Sales Organisations from undertaking distribution activity of appellant's products 5. Benchmarking report to substantiate Distributorship arrangement with each of the Sales Organisations has been undertaken at arm's length 6. Copy of royalty agreement considered by the Ld. TPO in relation to exploitation of marketing and distribution rights 7. Transfer pricing order of AY 2012-13 evidencing selection of Mahindra Hinoday and MMG India Pvt. Ltd. as compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nchmarking the transaction of sales 20. Comparable price details for benchmarking the unit price of ferrite sold by assessee to AEs for consumption purposes along with copies of third party price quotation 21. English translated copies of IT agreement entered into by EPCOS AG with third party vendors 22. Organization structure of Epcos AG PM team rendering Export support services to group companies 23. Sample copies of debit notes raised by third party vendors on EPCOS AG 24. Details of IT helpdesk tickets raised and resolved during the year FY 10-11 25. Month-wise details of sales margin as paid by assessee to each of the Sales Organizsations 26. Distributorship agreement between EPCOS India and EP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking into consideration, the aforesaid documents filed before us for A.Y 2011-12 and DRP for AY 2012-13 and after hearing the assessee. 3. Learned counsel vehemently contends during the course of hearing that facts are altogether different in the impugned assessment year since the assessee has not filed any additional evidence herein. We find no merit in assessee s instant plea. The fact remains that the TPO is already seized of the very issue is earlier assessment years 2011-12 2012-13. This consequential adjudication would indeed carry all ramifications in the impugned assessment year as well. We adopt judicial consistency in these peculiar facts and circumstances to restore the impugned ALP adjustment issue back to the TPO for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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