Comparable - Judgment Search Results

Aztec Software and Technology Vs. Acit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2007)107ITD141(Bang.)

..... cases arm s length price is determined by taking results of a comparable transaction in comparable circumstances and make suitable adjustments for the differences the legislature in india ..... including differences in accounting practices if any between the international transaction and the comparable uncontrolled transactions or between the enterprises entering into such transactions which could .....

Mentor Graphics (Noida) (P) Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)109ITD101(Delhi)

..... the arm s length price is determined by taking the results of a comparable transaction in comparable circumstances and making suitable adjustments for the differences the fundamental requirement in ..... uncontrolled transaction the arms length price is determined by taking result of a comparable transaction in comparable circumstances and by making suitable adjustments for the differences 26 the first .....

Parents Involved in Community Schools Vs. Seattle School Dist. No. 1

Court: US Supreme Court

..... results showing that 1 black students educational achievement is improved in integrated schools as compared to racially isolated schools 2 black students educational achievement is improved in integrated classes ..... for mandatory busing and each plan s use of race conscious elements is diminished compared to the use of race in preceding integration plans the school boards widespread consultation .....

Narbada Steel Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2007)108TTJ(Asr.)741

..... to substantiate the contention that the sale price of steel ingots had been reduced as compared to immediately preceding assessment years similarly no evidence was furnished to indicate the increase in ..... the gp declared by the assessee for the assessment year under consideration was low as compared to earlier assessment years the specific ground for rejection of book results was taken before .....

Amit Estate Organizer Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2008)113TTJ(Ahd.)1018

..... section 145 2 could not be invoked in above circumstances ao comparing expenditure per metric tonne under each head with similar expenditure ..... books of account iv difference in dvo s report as compared to registered valuer report with respect to cost determined specifically ..... valuer in the report furnished by the assessee himself as compared to actual cost recorded by assessee in its books of .....

J.T. Sulaxan Rao and anr. Vs. Union of India (Uoi) and ors.

Court: Central Administrative Tribunal CAT Delhi

Reported in: (2008)(1)SLJ1CAT

..... genesis of representation of the applicant in law commission which have on the basis of comparable post referred to 5th cpc recommendations accordingly the subsequent representation which had sought right ..... cited the present cases being an exception would be distinguishable 87 insofar as non comparable duties of the central government advocates and others in ils as regards government advocates .....

The Asstt. C.i.T. Vs. National Lamination Industries

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2007)109ITD181(Ahd.)

..... and different article transformer lamination core comes into form it is a different marketable article compared to the crgo coils sheets the crgo coils sheets loose their character while cutting to ..... that it improves electrical and magnetic properties of crgo coils sheets is beyond reality the comparative figures are the figures of crgo lamination sheets before annealing and after annealing and what .....

Abu-dhabi Commercial Bank Ltd. Vs. Jt. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... been decided by the tribunal on the basis that only comparables can be compared it is also noted by the tribunal in the impugned ..... india uae tax treaty ratechargeable to the assessee company should be compared with the ratechargeable to co operative bank in india because co ..... not only carrying on the same activity is required to be compared but also the circumstances and conditions should be the same in .....

J.K. Industries Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: [2008]143CompCas325(SC); (2008)5CompLJ369(SC); (2007)213CTR(SC)301; [2008]297ITR176(SC); 2007(13)SCALE204; [2007]80SCL283(SC); 2007AIRSCW7443

..... recognition measurement and disclosures thereby ensuring that all enterprises that follow them are comparable and that their financial statements are true fair and transparent accounting standards a ..... recognition measurement and disclosures thereby ensuring that all enterprises that follow them are comparable and that their financial statements are true and fair measurements and disclosures based .....

James Vs. United States

Court: US Supreme Court

..... whether similar conduct satisfies the quoted language here the risk posed by attempted burglary is comparable to that posed by its closest analog among the enumerated offenses completed burglary see taylor ..... the court reaches the wrong conclusion as to whether attempted burglary poses a comparable risk assuming that comparable means about the same the court s test does provide some guidance where .....