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Semantic Analysis by spaCy

The Commissioner of Income Tax-LTU and Another Vs. Whirlpool of India Ltd. and Another

Decided On : Dec-22-2015

Court : Delhi

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LAW: Section 260, the Income Tax Act, the Bright Line Test ( ˜BLT', the Division Bench, the Income Tax Act, Section 92B, the Income Tax Act, Chapter X, the Income Tax Act, Chapter X and Section 37(1, Chapter X, Chapter X, Section 40A(2)(b, Chapter X, the Bright Line Test the Special Bench, Chapter X of the Act, Section 92(3, the CUP Method, Section 92CA, Section 143, Section 144C, Section 92CA of the Act, Section 37(1, Chapter X of the Act, Section 37, Section 37(1, Section 92 of the Act, Section 37(1, the Revenue 19, Chapter X of the Act, Section 37, Section 37, section 37, Section 92 of the Act, Section 37, Section 92B, Section 92F(v, Section 37, Section 92B, Chapter X of the Act, Chapter X, Section 37, Section 92B, Chapter X, Section 92, Section 92C, Section 92B, Section 92F, Chapter X, Section 92F (ii, Chapter X of the Act, Chapter X, Section 92C, Section 92CB, Chapter X of the Act, Chapter X, Section 37 of the Act, Section 37, Chapter X, Section 40A, Chapter X, Section 92C, Chapter X, Section 10, Indian Income Tax Act, Section 92B, Section 92F(v, Section 37

PERSON: S. Muralidhar, Ericsson, Ericsson, BLT, xvii, Mark, Exp, Ericsson, Ericsson, BLT, Ajay Vohra, Canon India, J. David v., BLT, Ericsson, Ericsson, G.C. Srivastava, Srivastava, Srivastava, BLT, Srivastava, Srivastava, BLT, BLT, Ericsson, BLT, David, BLT

DATE: J. 1, 13th January 2014, 2008-09, 2013, 2015, 1961, 2012, 1961, 1961, 12thMay 2005/13th December 2005, 1st April 2005/13th December 2005, the financial year, 2007-08, 1962, September 2008, 2007-08, 20th October 2011, 2007-08AY, lakhs)5,2704,2463,8443,965 12, 2007-08, 15th December 2011, 28th September 2012, 10th October 2012, 23rd November 2012, 13th January 2014, 2015, 21, 180,73,10,769, 1979, the earlier year, 92D, 32, 35, 36, 1997, 44, 37, 38, 11th December 2014, 1981, 2008, 46, 1922, 47, 180,73,10,769, 49, 2015, 2014

CARDINAL: two, 426, 2, 3, 2:1, 140, 4., 5, 374, 118, three, 6., 3, 17.4, 23.01.2013, 92CA(2A, 10B(1)(c, 8, 9, 10, 1, three, 52.7, 1,433,626,136, 1,960,626,136, 3, 666,128,836Amount, 1,294,497,300, 13, 1,294,497,300, 161,812,162, 1,294,497,300, 1,807,310,769, 14, 2,033,224,615, 15, 16, 17, 1, 18., five, fourteen, 3A, 1,80,73,10,769, 20, 228, fourteen, 17.4, 22, 23, 24, one, two, two, 118, 26, 2012, 345, 241, 7.12, 7.13, 26, 27, 28, 3.2, 6.2, 6.3, 4.22, 29, 3.1, 30, 31, 92, 92E, two, between two or, 2, 1, two, one, five, 33, 1, 1, 34, two, two, two, two, two, 39, 40, one, 41, 1, 1, 2, 10C, 42, one, 43, 44, two, 2, one, 45, 128, 307, 2, 48, 228, 610

GPE: Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, India, India, India, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, India, Assessee, India, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, India, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, India, Assessee, India, AS-26, Assessee, Assessee, India, Assessee, Nepal, Bangladesh, Sri Lanka, Assessee, Assessee, Assessee, Assessee, Assessee, FY, Assessee, Assessee, Assessee, Assessee, Whirlpoolbrand, India, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee

ORG: the Income Tax Appellate Tribunal ( ˜ITAT', AMP, AE, AMP, AE, AMP, AE, AE, ITAT, LG Electronics, TP, AMP, LG Electronics India Pvt. Ltd., ACIT, ITD 41, inter alia, AMP, AE, AE, AMP, AE, AMP, ALP, AMP, the Transfer Pricing Officer, TPO, AE, Court, Sony, LG Electronics, Court, Sony Ericsson Mobile Communications, Income Tax, Court, Sony Ericsson Mobile Communications, Discovery Communications India, Daikin Air-conditioning, Reebok India Company, Canon India Pvt, Court, Sony Mobile Communications India Pvt. Ltd., Reebok India Company, Canon India Pvt, Sony Mobile Communications India Pvt. Ltd., TNMM, Reebok India, TNMM, CUP, AE, RP, Sony, the Transfer Pricing Officer, Advertising/Marketing and Promotion Expenses, the Transfer Pricing Officer/ Assessing Officer, AMP Expenses, Nos.2, the Income Tax Appellate Tribunal, AMP Expenses, the Income Tax Appellate Tribunal, the Transfer Pricing Officer, LG Electronics India, Sony, Court, LG Electronics, TPO, ALP, AO, TNMM, AMP, AMP, TNMM, LG Electronics Case, the Supreme Court, the LG Electronics Case, RP Method, RP Method, CP Method, AMP, AMP, AMP, AMP, AMP, AO, AMP, TNM, RP Method, AO, ALP, the Assessee, Whirlpool of India Ltd ( ˜WOIL', Whirlpool Corporation, USA ( ˜Whirlpool USA', Whirlpool USA, Whirlpool USA, AE, goodsTNMM1,263,245,853Sale, AMP, AO, Income Tax ( ˜ACIT', TPO, WOIL, the Income Tax Rules, TPO, WOIL, TPO, AMP, AE, AE, AMP, Whirlpool USA, TPO, AMP, the Indian Market, TPO, the 'Whirlpool', TPO, AMP, AMP, TPO, AE, AE, AE, AMP, AMP, TPO, TPO, the State Bank of India, AMP, AE, AMP, TPO, AMP, ALP, AO, AO, TPO, the Dispute Resolution Panel ( ˜DRP', TPO, TPO, AO, AMP, ITA No, LG Electronics, AE, TP, AE, LG Electronics, AMP, AE, AMP, AE de, AO, AO, TP, AMP, LG Electronics, TPO, TPO, AMP, AE, TPO, AMP, TPO, AMP, AE, AO, AO, ITA No, AMP, AMP, AE, AE, AE, AE, AMP, TPO, ALP, Sony, Court, AMP, LG Electronics, AO, AMP, Court, Sony, L.G Electronics, AMP, AE, AMP, AO, AMP, AE, the Assessee 25, AE, AE, Sony, AMP, Sony Ericsson, Reebok, Whirlpool, ALP, AE, AE, Whirlpool USA, AMP, Whirlpool USA, AMP, Whirlpool USA, the Supreme Court, CIT, AMP, Court, CIT, EKL Appliances Ltd., Court, Sony, Internally, Sony, AMP, AE, AMP, OECD, AE, AMP, intra group services, AMP, Whirlpool USA, AMP, TP, AE, Maldives, AEs, AMP, TP, the Whirlpool Group, AMP, AE, AMP, the Indian AE, Whirlpool USA, Clauses 6.1, AE, TP, AE, AE, TLA, AE, AE, AE, AE, Whirlpool USA, AMP, AE, TP, AMP, ALP, ALP, TP, ALP, Avoidance of Tax, ALP, ALP, ALP, ALP, TP, AMP, AMP, AMP, AE, the Supreme Court, Daiichi Sankyo Company Ltd., Jayaram, Zenotech Laboratory Ltd., the Ranbaxy Group, Daiichi Sankyo Company, the Securities and Exchange Board of India (Substantial Acquisition of Shares, Whirlpool USA, Whirlpool USA, Whirlpool USA, AMP, Whirlpool USA, AMP, AMP, TLA, Whirlpool USA, TLA, AMP, Whirlpool USA, TLA, Whirlpool USA, Whirlpool USA, AMP, AMP, AMP, TPO, ALP, Court, Sony, BLT, AMP, Court, ITA No, Maruti Suzuki India Ltd., Income Tax, S.92C, ALP, ALP, TPO, ALP, ALP, TPO, ALP, TP, ALP, ALP, ALP, Maruti Suzuki India Ltd., Court, ALP, TP, ALP, TPO, AMP, AE, Sony Ericsson, AE, AE, AMP, Maruti Suzuki India Ltd., Court, AO, AO, AO, CIT, B.C. Srinivasa, ITR 294, SC, PNB Finance Ltd., CIT, SC, AMP, Whirlpool USA, AMP, Whirlpool USA, Court, AMP, Whirlpool USA, TPO, Court, AE, AMP, AO, AMP, DRP, TPO, ITA No

EVENT: the Assessment Year

NORP: Indian, Indian, ITAT, ITAT, ITAT, ITAT, Indian, Indian, ITAT, ITAT, ITAT, Indian, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, Rules, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, Indian, Indian, Indian, Indian, African, ITAT, Indian, Indian, Indian, Indian, ITAT, ITAT

FAC: Cannon India, AEs

WORK_OF_ART: Cost Plus Method, The Bright Line Test, EKL Appliances Case, Sassoon J

PRODUCT: Maruti Suzuki, Method, Chigurupati 2010(6

ORDINAL: first, 24th, third, first, third, first, third, fourth, second, first, first

PERCENT: 11.12%, 3.78%, 78%, 12.5%, 0.87%, 12.5%, 12.5%

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