Demag Cranes and Components India (P) Ltd. vs DCIT
Alp: Computation of-Composite Contracts - Sale of Equipment and Commissioning/Installation-A.Y. 2007-08.
The assessee was manufacturing cranes and hoists etc. It also distributed and sold such equipment imported by it. It also under too [LexDoc Id : 441464]
Bearing Point Business Consulting (P) Ltd. vs DCIT
Business expenses-Prior period expenses-A.Y. 2007-08.
The prior period expenceses were a mix of short provision excess provision or no provision made and pertained to A.Y. 2006-07. Thes [LexDoc Id : 446521]
Global Logic India (P) Ltd. vs DCIT
ALP - Software Development Service-Selecting comparable-A.Y. 2006-07.
The comparables having high ratio of related party transactions could not be selected for ALP purposes.
The net margin of asse [LexDoc Id : 443149]
ITAT (Delhi)
2012
Booz Allen and Hamilton India Ltd. and Co. Kg. vs ADIT
Accrual of income - FTS-Permission from RBI-A.Y. 1998-99.
The assessee a foreign firm had a branch office in India for rendering management and technical services. Certain amount was payab [LexDoc Id : 441369]
ITAT (Mumbai)
2012
N.C. Bakshi vs UOI
Principles of natural justice: Grant of approval to alterations made in Articles of Association without considering petitioners’ representation-Direction to provide post decisional hearing to petitioners on their representation and to pass speaking order-The third respondent had been granted a license under s.25 of the Companies Act 1956 and as per the license condition no alteration could be made in M [LexDoc Id : 440829]
