TaxTMI 
TaxTMI 
2021 (9) TMI 1025
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....he appeal of the assessee in respect of an addition of Rs. 8,41,79,785/- made by the Transfer Pricing Officer (TPO) on account of determination of Arm's Length Price (ALP) in respect of an international transaction of rendering Information Technology enabled Services (ITeS) by the 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 Associa....
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.... dated 6 April 2021 by the learned Deputy Commissioner of Income-tax (OSD), APA - I. FT & TR - I, The Central Board of Direct Taxes, bearing F No. 480/17/2012 - APA - I. Subsequently and as required under the Rule 44G of the Income-tax Rules, 1962, the Assessee filed a request before 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 ....
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....ansaction in so far as it relates to the receipts from AE in UK and others should be based on the rates accepted in the MAP proceedings in respect of transactions between the assessee and the AE at USA. In support of the assessee's claim, the assessee has placed reliance 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....