TMI Blog2021 (9) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... United States of America ('US') to the international transaction of provision of ITeS to the AEs based outside the US, which amounts to less than 6% of the total revenue - HELD THAT:- In GLOBAL E-BUSINESS OPERATIONS P. LTD. VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11 (3) , BENGALURU [ 2017 (1) TMI 1618 - ITAT BANGALORE] remanded the issue to the TPO for considering afresh. The Tribunal reasoned that the percentage of transaction with the AE for which MAP proceedings were concluded and the transactions with the other AEs were not available and only if the percentage is less, the plea of the Assessee could be accepted. In the light of the findings available with regard to percentage of US AE transactions and non-US AE tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee to its Associated Enterprise (AE). 2. Before the Tribunal, the assessee has filed application for admission of an additional ground of appeal which reads as follows: 1. Without prejudice to other grounds of appeal, the Appellant humbly prays for the application of the mark-up agreed in the Mutual Agreement Procedure with respect to the international transaction of provision of Information Technology enabled Services ('ITeS') to the Associated Enterprises ('AEs') based in the United States of America ('US') to the international transaction of provision of ITeS to the AEs based outside the US, which amounts to less than 6% of the total revenue. 3. The reasons for filing the aforesaid additional gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Tribunal on 22 April 2021 for withdrawing the appeal to the extent covered under the MAP resolution, i.e., with respect to the international transaction of provision of ITeS by the Appellant to its US based AE. 4. It is the plea of the Assessee before the Tribunal in the additional ground to apply the MAP resolution to the international transaction of provision of ITeS by the Assessee to the AEs based out of the US, which tantamount to less than 6% of the total TP adjustment provided by the learned TP Officer. It has further been submitted that the additional ground could not have been raised at the time of filing the original appeal in Form 36 because the MAP resolution was a subsequent event. It has also been submitted that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce on the decision of the Hon'ble ITAT, Bengaluru Bench in the case of Amazon Development Centre India Pvt. Ltd., Vs. ITO [2018] 93 taxmann.com 183 (Bangalore - Trib.). In the aforesaid decision, the Tribunal on similar contention held that the margin accepted in the MAP between Indian entity and the US entity has to be applied to non-US AE transactions also as neither in the accounts of the assessee nor in the TP analysis of the assessee and also neither in the TPO's order any distinction has been made between US and non-US transactions. 7. Learned DR on the other hand placed reliance on the decision of the ITAT, Bengaluru Bench in the case of M/s. Oracle Solutions Services (India) Pvt. Ltd., Vs. DCIT IT(TP)A No. 1041/Bang/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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