Mitsubishi Electric Automotive India (P.) Ltd. Vs. Union of India

Decided On : Mar-10-2015

Court : Punjab and Haryana

LAW: Section 148, the Income Tax Act, Section 147 of the Act, Section 147, the Income Tax Act, Section 143 of the Act, Section 154, the Amending Act, Section 147, the Amending Act, section 147

PERSON: S.J. Vazifdar, Actg, Transfer, Detail, Detail

CARDINAL: 1. Rule, 2., No.2, No.2, 3., 20.11.2009, 232, 359, 31.03.2006, One, 4, 5., 20.11.2009, 13, 14, 14, 13, 14, 6., 8, 13, 9, One, 81, 10, 30.10.2009, 20, 24, 20, 24, 11, 20, 179, 12, 24.3.2011, D.C.I.T., 20.11.2014, 13, 147, 148, 14, 2010, 320, two, only one, 182, 29, 15, 2-4-2013, 16, 17, 23/24.3.2011

DATE: 1961, the assessment year 2006-07, 1961, 2.11.2006, the financial year 31.3.2006, the year end, the year 31.3.2006, the year, 16.11.2009, 24, 1987, Ist April, 1989, 1989, Ist April, 1989, 1987, October 31, 1989, 1990, 1989, 1989, 2011, the same day

NORP: P-1, P-1

ORG: P, the Hon'ble Supreme Court, M/s Southern Switch Gears, ITR, the Transfer Pricing Officer (TPO, AO, Schedules, Accounting Policies, Mitsubishi Electric Corporation, the Mitsubishi Electric Corporation, Mitsubishi Electric Corporation, Mitsubishi Electric Corporation, TPO, TPO, Anneuxre P-14, Assessing, Mitsubishi Corporation Japan, TDS, TDS, TCS, TDS, TDS, TDS, TCS, the Supreme Court, CIT, Kelvinator of India Ltd., ITR, The Supreme Court, the Direct Tax Laws (Amendment) Act, The Assessing Officer, Department, the Direct Tax Laws (Amendment) Act, Parliament, Parliament, Circular, ITR, Court, Trident Ltd., Union of India

WORK_OF_ART: Royalty, Royalty, Royalty, Royalty, Royalty, Royalty, Royalty, Royalty, Royalty" and Technical Assistance Fees, 31.8.2009 (Annexure P-9, Royalty, Royalty, Royalty, Royalty, 7.2 Amendment

GPE: Royalty, Japan, Japan, Japan, Japan, Royalty

PERCENT: 5%

PRODUCT: 561/187 Taxman 312