9911796707
TMI Blog2018 (12) TMI 1985X X X X Extracts X X X X X X X X Extracts X X X X ..... on filed by the assessee is arising out of the assessee's appeal in ITA No. 6133/Del/2018. 2. Following grounds have been raised in this appeal by the assessee: "1. The learned TPO / AO / DRP have erred in making an addition of INR 69,864,774 to the total income of the Appellant in respect of international transaction pertaining to availing support and management services by the Appellant from its Associated Enterprise ("AE"). 2. That, in respect of international transaction pertaining to availing support and management services by the Appellant from its AE, the learned TPO / AO / DRP have, on facts and circumstances of the case and in law erred in: a. Placing reliance on the tangible benefit test and questioning the commercial rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal. The Appellant prays for appropriate relief based on the said grounds of appeal and the facts circumstances of the case." 3. During the course of hearing, the ld. Counsel for the assessee at the very outset stated that in this case, the ld. DRP issued the directions to the TPO/AO on the basis of the directions given in earlier years i.e. assessment years 2012- 13 and 2013-14. A reference was made to page no. 14 of the order dated 17.07.2018 passed by the ld. DRP. It was further stated that the appeals for the assessment years 2012-13 and 2013-14 in ITA No. 408/Del/2017 and 7328/Del/2017 respectively were filed by the assessee in the ITAT wherein the matter was remanded back to the TPO. Therefore, for the year under considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not have any turn key project as was in the case of Himachal Futuristic Communications Ltd. 16. In so far as comparables used by the TPO, the Id. AR pointed out that each comparable is functionally different to which the Id. DR pointed out that if the application of TNMM is expanded, then the comparables used by the TPO also deserve to be included if the comparables used by the assessee have to be considered. It is the say of the Id. DR that if the TNMM is used at entity basis, then all the services qualify as comparable. At this stage, the Id. Counsel drew out attention to the decision of the coordinate bench in assessee's own case in A.Y 2008-09 in ITA No. 6334/DEL/2012 wherein the findings read as under: "6. We find that in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails of the technical services utilised by it from its AE and the same are exhibited at pages 704 to 708 of the paper book. Details of management services have also been given by the assessee. We find that the TPO/DRP has nowhere considered the details submitted by the assessee. 19. Before us, the Id. DR pointed out that in so far as management services are concerned, the assessee has not brought anything on record to suggest what type of services were given by the AEs for which the assessee had made the payments. 20. In so far as technical services are concerned, the Id. DR fairly conceded that the details were furnished but not properly appreciated by the TPO. 21. Considering the facts in totality, we are of the considered view t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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