Ranbaxy Laboratories Ltd. Vs. Addl. Commissioner of Income Tax, - Semantic Analysis by spaCy

Decided on: Jan-22-2008

Court: Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 263, Chapter VIA, Section 92A, the I.T. Act, Section 92 of the Act, Section 263, the I.T. Act, Section 263, Section 143(3, the I.T. Act, Section 143(3, the Income Tax Act, Section 154, Section 115JB, Rule 10B(3, Central Excise Act, Central Excise Act, Section 143(3, Section 263, the I.T. Act, Section 263, Section 263, Section 263, Section 92C, Circular, Section 92CA.7, Central Excise Act, Section 263.8, Section 263, Rule 10B(3, Chapter VI-A of the Act, Section 92 of the Act, Section 92, Section 263, Section 92C(3, Central Excise Act, Section 263, Section 263, Section 92CA(1, Section 263, the Income Tax Act, Section 144B, Section 263, Section 263, the Income Tax Act, Section 263, Section 263, Section 263(1, Section 92(1, Section 92C, Income Tax Act, Section 92C, Rule 10, Section 92C, Section 263, Section 263

CARDINAL: 1, 1435,03,46,825, 1, 35(2AA, 30.3.2005.3, 20.10.2004, 330,64,05,014/-, 23.6.06, 630,96,80,542-, 3,63,45,44,930, 1., 1435,03,46,825/-, 3, 20.5.03, 10B(2, 2., 224.50, 3, 31, 419, 83, 203, 108, two, three, 244, 226, two, 152, 3, 60, 10B(2, 10B(3, six, 2.40, four, 12, 2.3.2, 1, 2.3.3, 1400, 3506, 30.3.06, 30.3.05, 3, 288, 52, 3, 99, 375, 220, 456, 220, 3, 5, six, 12, only one, One, 20, three, three, 3, 6, 3, 25.2.2003, 4.3, 3, two, more than one, 2000, 243, 1, 109, 292, 249, three, two, 23, 292, two, 24, 25, 3, 3, 10B(1)(e, one, 26, hundreds, 27, 27.1, 27.2, 28, 2, 3, 2, 1, 3, 34, 2, 2, 2, 30.3.2005, 36.2, 3.27, 3.27, one, 3.27, 3.27 One, 36.3, 3.34, 3.35, 3.37, 3.39, one, 3.29, 3.34, two, 3.35, two, 3.37, two, 3.39, 37., 2, 3, 1.47, one, 24.3.05, 104, 15 to 123, 9.5.2, 9.5.3, 7, more than one, 8, 8, 8, 17, 17, 17, 17, 8.2, at least two, six, 17, 1.42, 17, two, 17, 17, 1.482, 599, 50, two, 3.34, 4.2, 10, 10B(2)(c, about 20, 17, 17, 5, 3, 17AEs, 7.1, 24.3.2005, some eight, eight, 30.3.05, 17, 1.47, one, 48, 512, 338, 58, one, 17

ORG: CIT, Arm's Length Price, Asstt, the Appellate Tribunal, Section 35B, 35(2AB, AE, Arm's Length Price, AE, Income Tax, CIT, Taxes, International Transaction with Associate Enterprises (A.E., the Transactional Net Margin Method, TNMM, the I.T. Rules, ALP, TNMM, PLI, Audit Report, C.R. Building, RLL, inter alia, RLL, Legislature, AE, AE, AE, AEs, AEs, Hon'ble Supreme Court, Malabar Industrial Co. Ltd., CIT 243, ITR, TPO, AEs, the Circulars of CBDT, Arm's Length Price, CIT, Gabriel India Ltd., ITR, Rajasthan High Court, CIT, CBDT, Central Excise Audit, CIT, Fattechand Rajmal Jain, AE, TNMM, OECD, AEs, Arm's Length Price, Arm's Length Price, RLL, 31.3.2003, Research &, RLL, RLL, Runbacks Pharmaceutical Inc., Regulatory Authority, RLL, AE, RLL, AEs, AEs, AEs, RLL, AEs, API, AEs, RLL, RLL, AEs, RLL, RLL, RLL, AEs, CIT, AEs, AE, RLL, AEs, AE, RLL, RLL, RLL, CIT, Arm's Length Price, CIT, CBDT, Jurisdictional High Court, Sony India, ITR, Arm's Length Price, M/s Gee Vee Enterprises, the Jurisdictional High Court, Allahabad High Court, CIT 269 ITR, Saroogi, Duggal &amp, ITR, K.A. Ramaswami, ITR, CIT, Instructions of the Board, Board's, TPO, TPO, Board, CIT, CIT, EXTL, Hoovers, Fornix Biosciences, CIT, Department, TNMM, CIT, AE, AE, CIT, Assessing, CIT, CIT, TPO, Audit of Central Excise Department, TPO, Arm's Length Price, CBDT, TPO, T.P.O., CBDT, Reliance, Sony India, T.P.O., AE, Revenue, Assessing Officer/T.P.O., the Appellate Tribunal.25, CIT, Sony, Circualr No, Assessing, AE, Arm's Length, Aztec Software &, Technology Services Ltd., CIT 249 ITR, Delhi High Court, Sony Ltd., Arm's Length Price, CIT, CIT, CIT, the Assessing Officer/T.P.O. Without, CIT, CIT, CIT, Aztec Software &, Technology Services Ltd., Malabar Industrial Co. Ltd., CIT 243, Supreme Court, Lordships, the High Court, the High Court, CIT 269 ITR 71, Lordships, Assessing, CIT, CIT, Mukur Corporation, CIT, Malabar Industrial Co. Ltd., CIT, SC, CIT v. Active Traders, P) Ltd., Swarup Vegetable Products Industries Ltd., CIT, CIT, CIT, CIT, CIT, CIT, Duggal and Co., CIT, the Transfer Pricing Officer (T.P.O., TPO, the Arm's Length Price, Arm's Length Price, Mentor Graphics (Noida) Pvt.Ltd., ITA No, the Hon'ble Supreme Court, Morgan Stanley, Aztech Software &amp, Technology Services Ltd., Transfer Pricing, DIT, Morgan Stanley, ITR, the Hon'ble Supreme Court, the Appellate Tribunal, Aztech Software, Arm's Length Price, TNMM, Aztech Software, Arms Length Price, Arms' Length Price, Comparison, OECD, Market Value, Transaction Net Margin Method, Arm's Length Price, I.T. Rules, Aztec Ltd., CIT, API, Arm's Length Price, AEs, AE, TNMM, the Transactional Net Margin Method, Its Overseas Associated Enterprises, Assessing, AO, I.T. Rules, Assessing, TNMM, Functions, OECD, I.T. Rules, Mentor Graphics, OECD, TPO, the Transaction Net Margin Method, OECD, Guidelines, the Transaction Net Margin Method, TNMM, OECD, I.T. Rules, I.T. Rules, TNMM, OECD, T.P.O., T.P.O., TPO, OECD, OECD, TNMM, OECD, Mentor Graphics Ltd., Assessing, RLL, the Transfer Pricing Study, Export of Pharmaceuticals, TNMM, Ohm Laboratories Inc., Ohm Laboratories, AE, CIT, CIT, CUP, the OECD TP Guidelines, RLL, RLL, RLL, the "Tested Party, Assessing, AEs, CIT, OECD TP, Arm's Length Price, RLL, RLL, continents.46, Organization for Economic Co-operation and, OECD, AE, OECD, AE, Internal Revenue Service, Treasury, OECD, Mentor Graphics, CUP, Arm's Length Price, RLL, API, RLL, AEs, RLL, AEs, RLL, RLL, RLL, API, RLL, RLL, API, Success, AO, International, API, API, CIT, AEs, CIT, OECD, OECD, Assessing, CIT, M/s RSM Advisory Services Pvt. Ltd., M/s RSM Advisory Services Pvt. Ltd., EXIT &amp, Hoovers Online, TNMM, TNMM, Associated Enterprises, Associated Enterprises, Associated Enterprises, Arms Length, Assessing Officer's, AO, TNMM, OECD, The US Courts, T.C. 502, ALP, AE, TNMM, AEs, Assessing

DATE: 30 March, 2005, Year 2004-05, 2003-04, the relevant year, the last week of March 2005, 1961, 2003, 23.06.2006, 16.03.2007, the year ending, the year ended 31.3.2005, 2003, 2002-03, 2003, 32, 1969, 32, the fag end of March 2005, four days, March 2005, Form 3CEB, July 1995, Rule 10(B)(1)(e, 10.5.2006, March 2005, 2003, March 2005, last year, the year 2003, the previous year, 2004-05, five days, 2005, 1967, 1989

GPE: India, Form 3CEB, Thailand, Malaysia, Nigeria, Brazil, Peru, China, Ireland, Germany, South Africa, Egypt, Vietnam, Hong Kong, Netherlands, USA, UK, Form 3CEB, India, assessee, Assessee, New Delhi, India, India, US, UK, India, Malaysia, Peru, China, Vietnam, US, UK, Nigeria, Thailand, Germany, Egypt, India, India, Jagdish, Delhi, US, US, Peru, Peru, T.P., New Delhi, India, India, A.O., India, India, I.T., Jagdish, Delhi, India, P.E., P.E., P.E., India, India, A.O., India, India, Thailand, Malaysia, Nigeria, details.36, Clause, USA, America, Malaysia, Peru, Peru, India, Thailand, Malaysia, Nigeria, Brazil, Peru, China, Republic of Ireland, Germany, Egypt, Netherlands, UK, US, US, India, US, India, India, India, Mentor Graphic, India, +11.22%

PERCENT: 62%, 7.13%, 14.39%, 26.51%, 26.51%, 17.26%, between 3.16% to 37.89%, 14.88%, 11.22%, 14.88%, 14.88%, 14.88%, 14.88%, 11.22%, 53.39%

WORK_OF_ART: Associated Enterprises, Operating Profit, ITAT Pune Bench, Arm's Length Price, The Assessing Officer, Sale of API/Raw Material, Sale of Spare, Turnover

PERSON: Order, India Pharma Companies, Capitiline Database, Assessing Officer, Assessing Officer, Kumar Gulati v., Hon'ble Delhi High Court, Assessing Officer, vii, Shri Ajay Vohra, supra).27, Kumar Gulati v., K.A. Ramaswamy, Gee Vee Enterprises, Rampiyari Khemka, Bagsu Devi Bafna v., Mahavar Traders, Shri Ajay Vohra, Assessing Officer, 27.3 Further, the A. O., Shri Vohra, Shri Vohra, Shri Vohra, Assessing Officer's, Wherefrom Assessing Officer, Messing v. Commissioner, Shri Vohra

TIME: II.30 AM in Room No

NORP: Indian, Indian, Indian, Hon'ble, Central Excise Act.22, Indian, Rules, Indian, European, Indian, Indian, Indian, Indian, Malaysian, Malaysian, American, Indian, Indian, Indian

ORDINAL: first, first, first, first, First, Second, first, third, third, third, third, third

PRODUCT: the Excise Deptt, ITD 47.9, AEs, AEs, ITD 101, 416, AEs, Para 1.42, AEs, AEs, Para 3.43, Para, AEs, Para 7.1, AEs

LOC: Africa, Europe, South East, Africa, South America

EVENT: Everest Cold Storage