Huawei Technologies India Private Limited, Bangalore DCIT, Bangalore

Last updated: 31 December 2020

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This Income Tax Appellate Tribunal (ITAT) Bangalore ruling concerns an appeal by Huawei Technologies India Pvt. Ltd. against the Deputy Commissioner of Income Tax. The core of the dispute revolves around the rejection of Huawei India's Transfer Pricing (TP) documentation and subsequent adjustments made to the transfer price of its software development services. The appeal challenges the orders passed by the Assessing Officer, Transfer Pricing Officer, and the Dispute Resolution Panel.

Court :
ITAT Bangalore

Brief :
This appeal filed by the assessee is directed against the final assessment order passed by the Assessing Officer u/s.143(3) r.w.s. 144C of the Income Tax Act, 1961 ('the Act').

Citation :
IT(TP)A No.150/Bang/2016

IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCHES “ B ” BENCH: BANGALORE

BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT
AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER

IT(TP)A No.150/Bang/2016
(Assessment Year: 2011-12)

M/s. Huawei Technologies India Pvt. Ltd.,
Sy No.37, Divyashree Techno Park,
Near EPIP Industrial Area,
Kundalahalli Village, Whitefield,
Bangalore-560 037 ….Appellant
PAN AAACH 8599L

Vs.

Dy. Commissioner of Income Tax,
Circle 3(1)(2), Bangalore. ……Respondent.

Assessee By: Shri Aliasgar Rampurwala, C.A.
Revenue By: Shri G. Gurusamy, CIT (D.R)

Date of Hearing : 08.12.2020.
Date of Pronouncement : 16.12.2020.

O R D E R

PER SHRI CHANDRA POOJARI, A.M. :

This appeal filed by the assessee is directed against the final assessment order passed by the Assessing Officer u/s.143(3) r.w.s. 144C of the Income Tax Act, 1961 ('the Act').

2. The assessee has raised the following grounds :

1. “ That the order passed by the learned Deputy Commissioner of Income-tax, Circle 3(1)(2), Bangalore (`Assessing Officer' or 'MY)/ the Additional Commissioner of Income-tax (Transfer Pricing — 1(3)), Bangalore ("Transfer Pricing Officer' or 'TP0') and the learned Dispute Resolution Panel (the 'Panel% to the extent prejudicial to the Appellant, is bad in law and liable to be quashed.

2. That the learned AO and the learned Panel erred in upholding the rejection of Transfer Pricing (`TP') documentation by the learned TPO and in upholding the adjustment to the transfer price of the Appellant in respect of its Software development services.

3. That on the facts and circumstances of the case, the learned AO and the learned Panel erred in;

To know more in details find the attachment file

FAQ :

The main issue is the rejection of Huawei India's Transfer Pricing (TP) documentation and the adjustment made to the transfer price of its software development services.

The parties involved are Huawei Technologies India Pvt. Ltd. (Appellant) and the Deputy Commissioner of Income Tax, Circle 3(1)(2), Bangalore (Respondent).

The dispute specifically concerns the transfer price adjustment related to Huawei India's software development services.

The Assessing Officer, the Transfer Pricing Officer, and the Dispute Resolution Panel had previously passed orders on this matter.