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| Documents Found: 477 |
| Title |
Forum |
Year |
In Re vs Cummins Ltd.
[LexDoc Id : 494119]
|
AAR |
2016 |
Manish Kumar Dubey vs Sr. Divisional Commercial Manager, North Central Railways and Ors.
Catering Policy: Renewal of licence-Licence not renewable as a matter of right, Petitions dismissed-Whether, without deciding the issue of renewal of earlier licences as mandated in the Catering Policy, the respondents could proceed with fresh tender [LexDoc Id : 493153]
|
HC (Allahabad) |
2016 |
UFO Movies India Ltd. vs DCIT
Arm's length price (ALP) adjustment in respect of interest-Computation of ALP of interest on loan-The TPO (Transfer Pricing Officer) made transfer pricing adjustment pursuant to direction of DRP to recompute the ALP of interest on loan advanced by [LexDoc Id : 494097]
|
ITAT (Delhi) |
2016 |
Schneider Electric India (P) Ltd. vs ACIT
Adjustment in total income on account of adjustments in arm's length price-Determination of ALP-The assessee, conducted Transfer Pricing and made suo moto adjustment to its total income on account of adjustments in arm's length price (ALP) of Res [LexDoc Id : 494094]
|
ITAT (Delhi) |
2016 |
DCIT vs Nortel Networks India (P) Ltd.
Deletion of addition on account of difference in ALP-Exclusion of loss making entity from list of comparables-The TPO made addition on account of difference in ALP determined by the TPO and the assessee by excluding Hartron Communication and Himachal Futuristi [LexDoc Id : 494090]
|
ITAT (Delhi) |
2016 |
ACIT vs Ishwar Mfg. Co. (P) Ltd.
Deduction claim: Failure to show existence of arrangement for business transacted between two concerns-Computation of reasonable profits expected to be earned by the assessee not necessary, Appeal dismissed-Whether the CIT(A) was justified in allowing deduction under section 80IB of the Income Tax Act 1961 of Rs.1.31 crores as against restriction of claim [LexDoc Id : 494081]
|
ITAT (Chandigarh) |
2016 |
Sciemed Overseas Inc. vs BOC India Ltd. and Ors.
Imposition of costs by high court-False or misleading affidavit filed in court, Petition dismissed-Whether the high court was correct in imposing costs of Rs.10 lakhs on the petitioner for filing a false or misleading affidavit in the court. Held, i [LexDoc Id : 493299]
|
SC |
2016 |
Fugro Rovtech Ltd. vs ADIT
Assessment order: No deduction claimable in case of adjustment of payments receivable or payable between parties-Applicability of decision of Bombay High Court as regards charging of interest, Appeal partly allowed-Whether the assessing officer was justified in including demobilization revenue in the gross receipts, rejecting the claim for deduction of credit not [LexDoc Id : 494183]
|
ITAT (Mumbai) |
2016 |
FCG Software Services India (P) Ltd. vs ITO
Transfer pricing adjustment-Selection of comparables-The TPO made transfer pricing adjustment to the ALP determined by the assessee. The adjustment confirmed by the DRP was added to the total income of t [LexDoc Id : 494181]
|
ITAT (Bangalore) |
2016 |
Unilever Industries (P) Ltd. vs JCIT
Disallowance under section 80M: Expenditure not directly relatable to earning of expenditure-Bona fide mistake in calculation of arm's length price, Earlier orders in favour of assessee becoming final, Appeal partly allowed-Whether the assessing officer was justified in making ad hoc disallowance of Rs.2.50 lakhs under section 80M of the Income Tax Act 1961. Held, the ass [LexDoc Id : 494098]
|
ITAT (Mumbai) |
2016 |
Priyadarshini Filaments (P) Ltd. vs CIT
Disallowance on ground that borrowed funds utilized for making advance to a company-No finding as to how assessee's claim unacceptable, Issue restored-Whether the action of assessing officer by making disallowance of Rs.25.08 lakhs on the ground that the borrowed funds were utilized for the purpose o [LexDoc Id : 494093]
|
ITAT (Bangalore) |
2016 |
Obopay Mobile Technology India (P) Ltd. vs DCIT
Determination of arm's length price-Addition to total income consequent to determination of arm's length price in respect of international transaction-Whether the order of disputes resolution panel (DRP) excluding six companies from the list of comparable companies chosen by the transfer pricing offi [LexDoc Id : 494092]
|
ITAT (Bangalore) |
2016 |
Dishman Pharmaceuticals and Chemicals Ltd. and Ors. vs DCIT and Ors.
[LexDoc Id : 494066]
|
ITAT (Ahmedabad) |
2016 |
ITO vs Cerner Healthcare Solutions (P) Ltd.
[LexDoc Id : 494063]
|
ITAT (Bangalore) |
2016 |
CIT vs Sunny Sounds (P) Ltd.
Applicability of tax circular No. 21/2015 on pending references-Section 256 of the Income Tax Act, 1961. Revision of monetary limits for filing of appeals-The applicability of Circular dated 10th December, 2015 bearing No. 21/ 2015 issued by the CBDT under Section 268A of the Act in case of pending refer [LexDoc Id : 494032]
|
HC (Bombay) |
2016 |
Central Railway Caterer's Association and Ors. vs UOI and Ors.
Classification and categorization of railway stations based on their annual passenger earnings-Terms and conditions in tender document imposed to sub-serve larger public interest, Petitions dismissed-Whether classification and categorization as per the Railway Catering Policy 2010 of railway stations based on their annual passenger earnings was per [LexDoc Id : 492751]
|
HC (Bombay) |
2016 |
Honda Motor India (P) Ltd. vs ACIT
Determination of arms length price-Most appropriate method-The assessee challenged the rejection of Transactional Net Method (TNMM) used by the assessee as most appropriate method (MAM) by the TPO, who held th [LexDoc Id : 494188]
|
ITAT (Delhi) |
2016 |
Flextronics Software Systems Ltd. vs DCIT
Addition to income: Arm's length price-Admission of additional evidence, Issue of deduction claim restored-Whether the transfer pricing officer was justified in proposing an addition of Rs.8.96 crores on the ground that administrative or corporate charges p [LexDoc Id : 494182]
|
ITAT (Delhi) |
2016 |
Johnson and Johnson Ltd. vs Addl. CIT
Transfer pricing: Confirmation of adjustments and applicability of bright line test-Judgment relied upon reversed, Test inapplicable in benchmarking exercise of advertising, marketing and promotion expenditure-Whether confirmation of adjustments as well as the applicability of bright line test (BLT) was justified. Held, the lower authority had relied heavily [LexDoc Id : 494083]
|
ITAT (Mumbai) |
2016 |
Super Auto Forge Private Ltd. ACIT
Disallowance of expenses-Section 14A of the Income Tax Act, 1961. Section 10AA of the Income Tax Act, 1961. Setting off of loss-The assessee challenged the disallowance made under section 14A of the Act and also disallowance of setting off of loss under section 10AA of the Act. [LexDoc Id : 494096]
|
ITAT (Chennai) |
2016 |
Kumaran Systems (P) Ltd. vs DCIT
Disallowance of expenditure-Section 14A of the Income Tax Act, 1961. Rule 8D of the Income Tax Rules, 1962. Allowabilty of expenses incurred in relation to exempt income-The assessee challenged the disallowance of expenses under section 14A of the Act read with Rule 8D of the Rules on the ground that these incurred in [LexDoc Id : 494085]
|
ITAT (Chennai) |
2016 |
Kirloskar Proprietary Ltd. vs DCIT
[LexDoc Id : 493487]
|
ITAT (Pune) |
2016 |
CIT vs Dharampal Satyapal
Taxing gains arising on slump sales-Section 50B of the Income Tax Act, 1961. Computation of net worth-The dispute has been arisen with regard to the computation of the net worth of the business transferred by the Assessee by way of slump sale. The Asse [LexDoc Id : 492781]
|
HC (Delhi) |
2016 |
Orpak Systems Ltd. vs ADIT
Taxability of income relating to supply of equipment outside India-Nature of Contract-The assessee was Israel Company entered into agreement for supply, install /implement and support retail automation systems with Indian company, Hindu [LexDoc Id : 492572]
|
ITAT (Mumbai) |
2016 |
Qualcomm India (P) Ltd. vs DCIT
Selection of Companies as comparables-Determination of Arms Length Price in case Business Support Services-The TPO considering the relevant Business Support Agreements and the functions performed concluded that when considered with the functions performed q [LexDoc Id : 492482]
|
ITAT (Delhi) |
2016 |
| |
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