TMI Blog2020 (11) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... r statistical purposes. - ITAs No.7617/DEL/2018, 9093/DEL/2019 & 9094/DEL/2019 - - - Dated:- 27-11-2020 - SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER For the Appellant : S/Shri Ravi Sharma Anubhav Rastogi, Adv. For the Respondent : Ms. Rakhi Vimal, Sr.D.R. ORDER PER AMIT SHUKLA, JUDICIAL MEMBER: The aforesaid appeals have been filed by the assessee against the separate impugned final assessment orders u/s 144C/143(3) dated 11.10.2019 for the Assessment Year 2011-12; dated 16.10.2018 for the Assessment Year 2014-15; and dated 11.10.2019 for the Assessment Year 2015-16, passed in pursuance of direction of the ld. Dispute Resolution Panel-1. In all the appeals, common issue is invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd thereby proposing an upward adjustment of Rs.21,72,38,084/- towards the intra group services (costsharing services) being difference between ALP determined by assessee and ALP determined by Ld. TPO. 3. Ld. Counsel informed that for the Assessment Year 2011-12, matter had come up before the Tribunal in the first round of proceedings and the Tribunal has set aside the matter to the file of the Assessing Officer with the following directions:- Insofar as the Tribunal orders in the case of the assessee on the applicability of the most appropriate method are concerned, we find that as ITA Nos.3419 6571/Del/2016 1112/Del/2014 11 against the assessee applying the TNMM, the TPO applied the CUP method for determining the ALP of the int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision in Knorr-Bremse (supra) and the view taken by the Tribunal in assessee s own case as discussed above, we set aside the impugned order and remit the matter to the file of AO/TPO for a fresh determination of the ALP of the international transaction of `Management Group cost , primarily, under the CUP method. While applying the CUP method, it is always obligatory to bring on record some comparable uncontrolled instance as per the mandate of rule 10B(1)(a)(i). Not even a single comparable instance has been brought on record by the TPO in his order to facilitate comparison between the price paid by the assessee vis- -vis that paid by other comparables in similar uncontrolled circumstances. It was on account of his having canvassed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional evidences substantiating the support have received per group entities on account CSA and the remand report was sought from the ld. TPO to analyse the same. The TPO has submitted his remand report. The DRP issued direction deleting the assessment made on account R D expenses, but entirely upholding the adjustment made by the ld. TPO on account of payment made by management related CSA. 5. Ld. Counsel submitted that similar issues were involved in the appeal before the Tribunal for the Assessment Year 2007-08 in ITA No.104/Del/2012, wherein the Tribunal has remanded back the matter to the file of the Assessing Officer stating as under: Commercial expediency of the Assessee can-not be questioned while determining arm s length ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the following. a. Contention of Assessee that the benefits received represent activities carried out under CSA and are not an outcome of intra-group services; b. Judicial guidance provided by the Hon ble. Punjab Haryana High Court in Knorr-Bremse India P. Ltd. vs. ACIT (2016) 380 1TR 307 (P H) wherein it: was held that the applicability of benefit test cannot be countenanced. 8. Since the additions made therein are similar to Assessment Years 2007-08, 2008-09, 2009-10 and 2012-13, wherein the matter has been set aside, therefore, he submitted that following the same, this issues raised in these appeals can be remanded back to the file of the TPO with similar directions. 9. Ld. DR also admitted that matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar and the two earlier years dealt with hereinabove, we set aside the impugned order and remit the matter to the file of Assessing Officer/TPO for a fresh determination of the ALP of the international transaction of Management group cost and R D assistance cost in accordance with the observations made in our detailed order for the assessment year 2008-09 above. 11. Thus, in the same lines, we direct the TPO to carry out fresh analysis and determine the Arm s Length Price and the payments relating to other R D task and decide the issue fresh in accordance with law. 12. Since, in all the three years, the issues are common arising out of adequate set of facts and the reasoning given by the TPO/DRP, therefore, the impugned issue as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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