TaxTMI 
TaxTMI 
2021 (9) TMI 1128
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....anel (DRP) in determining Arm's Length Price (ALP) at Nil on account of trademark charges in the facts and circumstances of the case. 3. The brief facts, as submitted by the ld. AR is that the Trumpf Group is a high-tech group focusing on production and medical technology and offers both innovative and high-quality products, as well as solutions to problems in-sheet metal processing, laser-based production process, electronic applications and in hospital equipment. The headquarter of Trumpf Group is in Germany. 4. In the year under consideration, the assessee i.e. M/s. Trumpf (India) Pvt. Ltd. which is a company, provided sales and market support services for the goods sold to its AE in South Asian market. A notice u/s. 92CA(2) of the....
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....being heard to the assessee before passing the transfer pricing order. The DRP observed vide Para No. 2.2.7 that the assessee filed paper book containing Page Nos. 112 to 159 out of which a letter dated 04-03-2016 addressing the AO along with copies of trademark agreement and invoices raised by the assessee by the AE enclosing but no request was made by the assessee for admission of copies of trademark agreement, invoices etc. as additional evidences. Having no application requesting the DRP to admit the said additional documents which were not filed before the TPO, the DRP did not consider or admit the said copies of agreement and invoices as additional evidences, being so, held no infirmity in the order of TPO in determining the ALP for p....
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....ocuments were not at all before the TPO and requested for an opportunity to the assessee and remand the matter to the file of TPO for verification afresh in terms of documents filed. The ld. DR submits that the said documents and oral submissions as advanced by the ld. AR before this Tribunal were not before the TPO and requires fresh examination in terms of the same. Therefore, taking into consideration the facts and circumstances of the case and submissions of ld. AR and ld. DR, we deem it proper to remand the issue to the file of TPO for its fresh verification in terms of evidences filed before this Tribunal by way of paper book and determine the ALP of international transactions on account of trademark license fees. Thus, ground No. 1 r....