Analysis - Judgment Search Results

Development Consultants Pvt. Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2008)115TTJ(Kol.)577

..... tested party would be both substantial and unreliable hence in the transfer pricing analysis undertaken by the assessee submitted before the commissioner appeals and duly considered and ..... companies having similar functional profit and characteristics as dcil were selected this benchmarking analysis was conducted using global databases like standard and poor s research insight compustat .....

The Federal Bank Ltd. Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2008)13STJ190CESTAT(Bang.)alore

..... the service rendered by the collection centres is business auxiliary service or technical test and analysis services we may reproduce the relevant taxing provisions before taking up the issue for ..... counsel would also submit that a service that has been specifically listed technical testing and analysis under one heading cannot be subjected to tax under another heading business auxiliary service .....

Ranbaxy Laboratories Ltd. Vs. Addl. Commissioner of Income Tax,

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)299ITR175(Delhi)

..... the comparables best method of determining arms length price is selected thereafter functional analysis is carried to identify functions risk and assets of uncontrolled transactions and ..... find whether comparable selected are really comparable and reliable comparison based on functional analysis include economically significant activities and responsibilities undertaken or to be undertaken by the .....

Maersk India Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2008)10STR397

..... including in relation to the drawing of blood samples service tax treating those tests and analysis as relating to human beings the services rendered by the appellants drawing processing and ..... legislature to decide in the present case through definition the legislature has excluded testing or analysis of human beings or animal outside the levy the definition clearly states the legislative intention .....

Boumediene Vs. Bush

Court: US Supreme Court

..... step in the collateral review of a battlefield determination makes no difference in a proper analysis of whether the procedures congress put in place are an adequate substitute for habeas corpus what ..... unique and unusual jurisdictional status of guantanamo bay i nonetheless agree with justice scalia s analysis of our precedents and the pertinent history of the writ and accordingly join his dissent .....

Hedgpeth Vs. Pulido

Court: US Supreme Court

..... by treating the instructional error in this case as structural and that the required prejudice analysis should be governed by brecht s substantial and injurious effect standard see brief for respondent ..... nonetheless maintains we should affirm because the court of appeals effectively engaged in the brecht analysis despite its clear description of the error as structural but despite full briefing on .....

Sony India (P) Limited Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... larger set of comparables in manufacturing industry which is the business function under analysis to identify companies having economic activity and product profile as manufacture of ..... find whether comparable selected are really comparable and reliable comparison based on functional analysis include economically significant activities and responsibilities undertaken or to be undertaken by the .....

State of Gujarat Vs. Prajapati Amratlal Natvarlal

Court: Gujarat

Reported in: 2008GLH(1)631; (2008)1GLR765

..... person he sent the sample to the public analyst for analysis the public analyst after following the procedure prescribed under the ..... and while forwarding the sample to the concerned laboratory for analysis 3 2 learned counsel mr modi further submitted that the ..... sealing or while forwarding the sample to concerned laboratory for analysis whether any technical formalities required either under the act or .....

Maveric Systems Ltd. Vs. Commissioner of Service Tax

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2008)11STR133

..... examined the definition of the above service which reads as under 106 technical testing and analysis means any service in relation to physical chemical biological or any other scientific testing or ..... it appears that what was performed by the assessee was admittedly a scientific testing or analysis of software functionality performance or usability of software was tested and certified for the benefit .....

Department of Revenue of Ky. Vs. Davis

Court: US Supreme Court

..... choose for the common weal under the resulting protocol for dormant commerce clause analysis we ask whether a challenged law discriminates against interstate commerce see oregon waste ..... sum our cases on market regulation without market participation prescribe standard dormant commerce clause analysis our cases on market participation joined with regulation the usual situation prescribe exceptional .....