Bertelsmann Marketing Services India Pvt. Ltd., New Delhi Vs DCIT, New Delhi


Quick Summary
This case involves Bertelsmann Marketing Services India Pvt. Ltd. appealing against adjustments made by the Deputy Commissioner of Income Tax (DCIT) concerning transfer pricing for the Assessment Year 2011-12. The core of the dispute lies in the re-computation of the arm's length price (ALP) for international transactions, specifically ITeS services. The assessee argued that the Assessing Officer (AO) and Transfer Pricing Officer (TPO) erred in their calculations and recharacterisation of their services, while the revenue authorities maintained their adjustments.

Court :
ITAT New Delhi

Brief :
This is an appeal filed by Bertelsmann Marketing Services India Private Limited (The Assessee/ Appellant) against the order of the ld Deputy Commissioner Of Income Tax, Circle 4 (2), New Delhi (the learned AO) dated 9/10/2015 passed u/s 143 (3) read with Section 144C of The Income Tax Act, 1961 (The Act)dated 09/10/2015 for the Assessment Year 2010-11 determining the total income of the assessee at Rs Nil against the returned income at a loss of ₹ 7,323,902/– as per return of income filed on 29/11/2011.

Citation :
ITA No. 6579/Del/2015

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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