Compare - Judgment Search Results

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

Court: Income Tax Appellate Tribunal ITAT Delhi

..... identical 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 step in ..... no ownership of intangibles various risks assumed etc in the case of taxpayer as compared with other comparables it is by no means an easy job to evaluate the differences for each .....

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

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)299ITR175(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 .....

Development Consultants Pvt. Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Kolkata

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

..... following reasons diversified activities engaged in manufacturing designing and processing activities non comparable business activities different business line or having acquired other companies rejecting ..... reasons diversified activities engaged in manufacturing designing and processing activities non comparable business activities different business line or having acquired other companies the .....

E-gaIn Communication Pvt. Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

..... is determined by applying the provisions of 1 482 1 d 2 the comparable profits method compares the profitability of the lasted party measured by a profit level indicator generally ..... net margins are determined from uncontrolled transactions of the same taxpayer in comparable circumstances or where the comparable uncontrolled transactions are those of an independent enterprise the differences between .....

Mayor and Burgesses of the London Borough of Lewisham (Appellants) Vs. ...

Court: House of Lords

..... expression in another statute secondly mummery lj said that the wider construction avoided problems over comparators which the narrower construction could raise at 963f h in my view while such problems ..... discrimination because the court of appeal applied the wrong approach to the identification of the comparator i would therefore restore the order of judge hallon requiring mr malcolm to deliver up .....

Cargill India Pvt. Ltd. Vs. Dy. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)300ITR223(Delhi)

..... the assessee g record of uncontrolled transactions taken into accountfor analyzing their comparability with the internationaltransactions entered into including a record of thenature terms ..... any which weremade to account for differences between the internationaltransaction and the comparable uncontrolledtransactions or between the enterprises entering into suchtransactions k the assumptions policies .....

Ghanta Infrastructures Ltd., a Company Incorporated Under the Provisio ...

Court: Andhra Pradesh

Reported in: 2008(2)ALT611

..... learned senior counsel would contend that there is sufficient assurance from the 5th respondent when compared to the writ petitioner the learned counsel also pointed out to the relevant paras of ..... point of time the counsel for petitioner had placed unsigned and unverified statement of the comparative chart subsequent thereto the relevant material had been placed before the court even while making .....

Velaga Sivarama Krishna Vs. Velaga Veerabhadra Rao and anr.

Court: Andhra Pradesh

Reported in: 2009(1)ALT379

..... to finger impressions under the above section the court can compare the signatures on the disputed document with the admitted ..... expert while there is no doubt that the court can compare the disputed handwritings with the admitted handwriting such comparison ..... signatures and admitted signatures a science has been developed to compare such signatures also by taking into consideration the direction .....

Giriraj Singh Vaghela and 2 ors. Vs. State of A.P. Rep. by P.P., High ...

Court: Andhra Pradesh

Reported in: 2009CriLJ1257

..... prints available on the left side back door inside the glass when compared with thumb impression of a1 are similar because of ten ridge ..... to give specimen writings for the purpose of enabling the court to compare such writings with writings alleged to have been written by such ..... of the words for the purpose of enabling the court to compare is that there is some proceeding before the court in which .....

Baze Vs. Rees

Court: US Supreme Court

..... evidence renders capital punishment unconstitutional in his view the benefits of capital punishment as compared to other forms of punishment such as life imprisonment are outweighed by the costs ..... is unconscious or whether instead other measures have already provided sufficient assurance of unconsciousness compare post at 6 ginsburg j dissenting criticizing kentucky s protocol because n o one .....