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| Documents Found: 195 |
| Title |
Forum |
Year |
Laird Technologies India (P) Ltd. vs CIT
Laird Technologies India (P) Ltd., In re
Income deemed to accrue in India-Business- profits- product purchase agreement -The applicant an Indian company entered into a product purchase agreement with it’s group company in USA. The payment made to U.S. company was it’s bu [LexDoc Id : 381879]
|
AAR |
2010 |
Anurag Chaudhary vs CIT
Anurag Chaudhary, In re
Residential status-Stay in India & abroad-Ay-2009-2010. The applicant was an individual. He left India for USA on 31st. March 2008 and came back on 29.9.2008. His stay in India during previous [LexDoc Id : 381720]
|
AAR |
2010 |
A.P. Parekh and Navin R. Kamani vs ED
[LexDoc Id : 381253]
|
HC (Delhi) |
2010 |
Axalto Cards and Terminals India Ltd. vs ACIT
[LexDoc Id : 392188]
|
ITAT (Delhi) |
2010 |
Yongnam Engg. and Construction (Pte) Ltd. vs DIT
Yongnam Engg. and Construction (Pte) Ltd., In re
Application for advance ruling-No repetitive applications-The earlier application could not be decided since the applicant failed to respond and present the relevant facts and evidence etc. The instant applic [LexDoc Id : 381020]
|
AAR |
2010 |
SMS Demag (P) Ltd. vs DCIT
Penalty: Concealment of income-addition under deeming provision-Absence of proof of concealment-In absence of proof of concealment and addition to income under a deeming provision like S.69, no penalty could be levied.
S.69 and s.271(1)(c) o [LexDoc Id : 383166]
|
ITAT (Delhi) |
2010 |
GMP International GmbH vs DIT
GMP International GmbH, In re
Fee for Technical Services vs Sale of designs etc.-Sale with advice for execution-The applicant was a German company. Under an agreement it supplied architectural designs and drawings etc for construction of assembly-house along wit [LexDoc Id : 380945]
|
AAR |
2010 |
Dassault Systems K.K. vs DIT
Dassault Systems K.K., In re
Income deemed to accrue in India-Royalty vs Supply of software, Sale of software product to third party-The applicant was a Japanese company. It marketed its licensed software products thru distributors. The sale of product to distributor was made on sta [LexDoc Id : 380882]
|
AAR |
2010 |
Shirish Harshavadan Shah vs ED
Delay in adjudication process: Adjudication of matters after 12 years-No malice on part of petitioner alleged, No case that petitioner responsible for delaying the proceedings, Absence of relevant record due to lapse of more than 12 years, Re-opening proceedings at belated stage disallowed-The respondent, by the impugned action, was seeking to adjudicate upon the matters, which took place in the year 1980-82 and for the first time, the n [LexDoc Id : 391766]
|
HC (Bombay) |
2010 |
Nimbus Communications Ltd. vs ACIT
Transfer pricing-ALP-Interest on bills vis-a-vis Interest on loans-AY 2003-2004. The interest charged on bills for services rendered was different from interest on loans. The assessee had granted credit facility of 18 [LexDoc Id : 390414]
|
ITAT (Mumbai) |
2010 |
CA Computer Associates (P) Ltd. vs DCIT
ALP and Bad debts-Computation of ALP-AY 2002-2003 and 2003-2004. The bad debts written off could not be a relevant factor to determine ALP [Arm's Length Price].
S.92C of the Income T [LexDoc Id : 381283]
|
ITAT (Mumbai) |
2010 |
ACIT vs Diamond Dye Chem Ltd.
[LexDoc Id : 380744]
|
ITAT (Mumbai) |
2010 |
Star Television Entertainment Ltd., Xing Kong Chuan Mei Group Co. Ltd., Star Asian Movies Ltd., Star TV.com Holdings Ltd., Star Asia Region FZ LLC and Star Television Technical Services Ltd. vs DIT
Star Television Entertainment Ltd., In re and Ors.
Maintainability of: Application for advance ruling-Pendency of proceedings under Companies Act-Where proceedings under Companies Act were pending, an application for Advance Ruling was maintainable. The applicant could seek advance ruling on tax [LexDoc Id : 380406]
|
AAR |
2010 |
Joginder Gulati vs vs IO DRI New Delhi
[LexDoc Id : 380202]
|
HC (Delhi) |
2010 |
Cambata Indus. (P) Ltd. vs Addl. ED
Delay in adjudication process: Adjudication of matters after 30-35 years-No malice on part of petitioner alleged, No case that petitioner responsible for delaying the proceedings, Absence of relevant record due to lapse of more than 30-35 years, Re-opening proceedings at belated stage disallowed-The impugned show cause notices sought seeking to adjudicate upon the matters, which allegedly took place in the year 1958, 1966 and 1970. The first d [LexDoc Id : 391768]
|
HC (Bombay) |
2010 |
Cambata Industries (P) Ltd., Rustoms S. Cambata, Shiavax S. Cambata and Kershi S. Cambata vs Addl. ED and UOI
Adjudication proceedings: Delay of 27 years-No fault attributable to petitioners for delay and inaction-The petitioners were facing adjudication proceedings for the alleged acts and omissions alleged to have been committed in the year 1958, 1966 and 1970 [LexDoc Id : 381721]
|
HC (Bombay) |
2010 |
Addl. CIT vs Tej Diam
Arms Length Price - ALP-Computation of ALP, CUP method vs TNMM-AY 2004-2005. For computing ALP [Arm's Length Price], the assessee adopted CUP method. The TPO adopted TNMM. The AO had considered operating margin to [LexDoc Id : 387840]
|
ITAT (Mumbai) |
2010 |
BBC Worldwide Ltd. vs DDIT
Fair Transfer Price - ALP-Sale of airtime-AY 2000-2001. The assessee was a part of BBC group and was incorporated in U.K. it appointed BWPP as its authorized agent in India under an airtime sa [LexDoc Id : 381134]
|
ITAT (Delhi) |
2010 |
VVF Ltd. vs DCIT
[LexDoc Id : 381019]
|
ITAT (Mumbai) |
2010 |
National Hydroelectric Power Corpn. Ltd. vs CIT
Book profits-Adjustment of: Advance Against Depreciation-[AAD]-AY 2001-2002. The AAD is a timing difference and not a reserve. It was not carried through P and L A/C. It is an income received in advance which was [LexDoc Id : 384763]
|
SC |
2010 |
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