Diageo India (P) Ltd. vs DCIT
ALP - Internal comparability-Selecting comparables - Similarity in nature of transactions, and Similarity in functions - International Transaction - Brand promotion-A.Y. 2007-08
The comparables should be chosen on the basis of similarity of nature of transactions and functions.
The product similarity sho [LexDoc Id : 452123]
CTCI Overseas Corpn. Ltd., In re
Scope of: Jurisdiction of AAR-Aspects and terms of question referred-The jurisdiction of the AAR is confined to the aspects and terms of the question on which the ruling is sought. A new question cannot be considered.LexDoc Id : 450043]
CIT vs Verizon India (P) Ltd.
ALP-Marketing services to AE [Associated Enterprise.] - Marketing services -vis- Engineering services-A.Y. 2004-05- 2005-06.
The assessee rendered marketing services to its foreign AE. For purposes of ALP, the results of cos. engaged in engineerin [LexDoc Id : 455670]
