Aggregate - Year 2016 - Judgments

Nov 10 2016 (HC)

Satish N Vs. State of Karnataka

Court: Karnataka

Decided on: Nov-10-2016

..... permit holders under section 88 9 of the act cannot register themselves with an aggregator under the aggregator rules therefore the distinction being made between a regular taxi and an all india ..... sites online market places and cyber cafes according to the learned senior counsel an aggregator under the aggregator rules stores collects records and is an online market place as it provides access .....

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Oct 24 2016 (HC)

Boom Investments Private Limited vs.mohair Investment and Trading Comp ...

Court: Delhi

Decided on: Oct-24-2016

..... 00 000 12 5 non cumulative redeemable preference shares of rs 100 each aggregating to rs 30 000 000 and 24 39 500 5 non cumulative ..... 24 39 500 5 non cumulative redeemable preference shares of rs 100 each aggregating to rs 24 39 50 000 6 the present authorized share capital ..... 10 000 11 non cumulative redeemable preference shares of rs 100 each aggregating to rs 10 00 000 3 40 000 12 5 non cumulative .....

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Oct 25 2016 (HC)

Magneti Marelli Powertrain India Pvt. Ltd. Vs.deputy Commissioner of I ...

Court: Delhi

Decided on: Oct-25-2016

..... broad brush approach but a detailed scrutinized ascertainment and determination whether or not the aggregation or segregation of transactions would be appropriate and proper while applying the particular method ..... to adopt while determining alp there are observations undoubtedly in that judgment indicating that aggregation of various payments and outgoings is permissible under the act and the rules at .....

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Jan 06 2016 (HC)

Commissioner of Income Tax Vs. Dharampal Satyapal

Court: Delhi

Decided on: Jan-06-2016

..... have plant and machinery installed in three different undertakings however the aggregate value of all the plant and machinery would be classified as ..... net worth explanation 2 rdquo for computing the net worth the aggregate value of total assets shall be rdquo a in the ..... parlance explanation 2 was inserted for the purpose of computing the aggregate value of total assets it is clear from a plain reading .....

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Feb 29 2016 (HC)

Denso India Ltd. Vs. Commissioner of Income-tax

Court: Delhi

Decided on: Feb-29-2016

..... assessee had appropriately applied the transactional net margin method tnmm and in doing so aggregated all the transactions in its transfer pricing report for the purpose of benchmarking ..... broad brush approach but a detailed scrutinized ascertainment and determination whether or not the aggregation or segregation of transactions would be appropriate and proper while applying the particular .....

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Jul 19 2016 (SC)

Muthuramalingam and Ors. Vs. State Rep.By Insp. of Police

Court: Supreme Court of India

Decided on: Jul-19-2016

..... to imprisonment for longer period than fourteen years b the aggregate punishment shall not exceed twice the amount of punishment which ..... the court awarding consecutive sentences is not competent to award the aggregate of the punishment for the several offences for which the ..... same to run consecutively is not competent to award the aggregate of the punishment upon conviction for a single offence the .....

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Jan 06 2016 (HC)

AGSON Global Pvt Ltd. and Others Vs. Income Tax Settlement Commission ...

Court: Delhi

Decided on: Jan-06-2016

..... income of that year tax shall be calculated on the aggregate of the total income returned and the income disclosed in ..... respect of his total income tax shall be calculated on the aggregate of total income returned and the income disclosed in the ..... expression computation of income which has necessarily to be done by aggregating the disclosed and undisclosed income and more particularly the expression .....

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Sep 30 2016 (HC)

Somaiya Organo-Chemicals Ltd. Vs. The Commissioner of Income Tax Bomba ...

Court: Mumbai

Decided on: Sep-30-2016

..... without prejudice to the provisions of sub section 2b or sub section 3 where the aggregate expenditure incurred by an assessee on advertisement publicity and sales promotion in india exceeds forty ..... thousand rupees so much of such aggregate expenditure as is equal to an amount calculated as provided hereunder shall not be allowed .....

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Dec 20 2016 (HC)

Gruner India Private Limited vs.director of Income Tax (Transfer Prici ...

Court: Delhi

Decided on: Dec-20-2016

..... the assessee s transfer pricing tp report was considered and the two transactions which were aggregated were considered and the tpo decided to desegregate the technical support arrangement and the amounts ..... communication india p ltd vs commissioner of income tax 2015 374 itr118 del stated that aggregation of such transaction is permissible and relied upon the oecd commentary in this regard at .....

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Jul 05 2016 (SC)

Sai Bhaskar Iron Ltd. Vs. A.P.Elect.Regul.Commission and Ors.

Court: Supreme Court of India

Decided on: Jul-05-2016

..... definitions and interpretation in this regulation unless the context otherwise requires xxx xxx xxx 2 aggregate revenue requirement arr means the revenue required to meet the costs pertaining to the ..... in accordance with the principles laid out in this regulation the commission shall determine the aggregate revenue requirement arr for a distribution business and b retail supply business the arr .....

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