Rajshree Bihani vs ITO
Date of Transfer-Date of purchase under s.54F, Law applicable S.50C-Ay-2005-2006. The assessee sold her 1/3rd share in land for Rs24.10lakhs vide agreement dt.28.12.2000. The possession of land was given to buyer on 28 [LexDoc Id : 421621]
Indian Additives Ltd. vs ACIT
Computation of ALP_ Resale method.-Profits rates from resale price-For comparisons the gross margin of assessee is to be worked out excluding purchases from AEs. More than 70% of assessee’s sale were out of purchase [LexDoc Id : 419046]
ACIT vs Birla Soft Ltd.
Computation of : ALP _ Software services-Mandatory rule, Shall - effect of, Current year profits of comparable case-A.Y.2004-2005. The expression shall in rule 10B(4) made it mandatory that current year data of comparable case is to be used. Where certain circumstan [LexDoc Id : 412349]
Richter Holding Ltd. vs ADIT
Writ- Maintainability of:-Notice issued under s.20(1), 20(1A)-The AO issued show cause notice for proceedings under s.201(1) & under s.201 (1A). The writ to quash show- cause notice was not maintainable.
Ss [LexDoc Id : 413119]
Cabot India Ltd. vs DCIT
Buisness expenditure-Royalty paid for: Use of know-how-The royalty paid for only use of know-how was buisness expenditure.
Rule of Consistency. In the view of past history the royalty could not be hel [LexDoc Id : 412668]
