Birlasoft India Ltd. vs DCIT
Arm’s Length Price- ALP- Rule of consistency-Business of: software development-The assessee was in software development and related services. It applied Transaction Net Margin Method for arm,s length price of dealing with associa [LexDoc Id : 403854]
Atotech India Ltd. vs ACIT
Duty of : Dispute resolution Panel[DRP]-Passing of : speaking order-A.Y.2006-2007. It was the duty of DRP to pass a speaking order duly considering objections filed by the assessee
[Case remanded to DRP]
S.14 [LexDoc Id : 407938]
Airtech (P) Ltd. vs DCIT
Arm's lenght price-Comparable cases vis-a-vis different product line-A.Y.2006-2007. The assessee was engaged in manufacture of designer steel furniture & furniture parts. It did not file any transfer pricing stand as pe [LexDoc Id : 405889]
Toyota Kirloskar Motor (P) Ltd. vs Addl. CIT
Determination of Arm's Lenght's price [ALP]-Natural justice & Maintainability of writ-A.Y.2007-2008. Where the TPO neither granted adjournment nor personal hearing there was violation of natural justice. A writ was maintainable. The TPO [LexDoc Id : 403489]
Nimbus Communications Ltd. vs ACIT
International Transaction-Continued Debit-balance-AY 2004-2005. A continuing debit balance by itself in account of an PE does not amount to an international transaction. No ALP was to be determined.LexDoc Id : 404644]
