Compare - Year 2013 - Judgments

Feb 19 2013 (HC)

“....if a Comparative Assessment Made by a Selection Vs. Indian Oil ...

Court: Punjab and Haryana

Decided on: Feb-19-2013

..... illegal and vitiated due to extraneous considerations it has been held as under if a comparative assessment made by a selection board is vitiated and the appellants decided to scrap the .....

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Feb 06 2013 (TRI)

Sandstone Capital Advisors Pvt Ltd. Vs. the Asst Commr of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Feb-06-2013

..... as discussed above deutche asset management india ltd cannot be considered as a good comparable of the assessee for the purpose of determination of alp of the international transactions ..... the international transaction has been entered into therefore it is mandatory for the purpose of comparing the data of an uncontrolled transaction with an international transaction that the same should .....

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Jan 23 2013 (TRI)

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Jan-23-2013

..... aes then how a finding that the assessee has incurred more amp expenses as compared to the comparables can survive the finding regarding the alleged non routine expenses would not survive then ..... the amount charged is arm s length by reference to gross profit margin in comparable transaction the comparability depends on similarity of the product under cup method 14 before deciding the impugned .....

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Apr 04 2013 (HC)

Commissioner of Income Tax Vs. Mentor Graphics (Noida) Pvt.Ltd.

Court: Delhi

Decided on: Apr-04-2013

..... case what has happened is that the transfer pricing officer has generally rejected the comparables submitted by the respondent assessee in his transfer pricing report and has rejected the ..... arms length price allowed for functional differences which included differences in product profiles d the comparable companies suggested by the assessee were not companies involved in chip design software and .....

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Aug 13 2013 (HC)

Ram Jatan Rai Vs. Dr. Sita Ram Singh and ors.

Court: Patna

Decided on: Aug-13-2013

..... and the admitted signature and likewise the disputed photograph and the admitted photograph can be compared by the court the defendantsappellants even had no courage to show the photograph on ext ..... the said order was never challenged moreover the defendant himself got the disputed thumb impression compared by the private expert so far permitting a party for additional evidence is concerned recently .....

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Jan 31 2013 (TRI)

Sumitomo Corporation India Private Limited Vs. Deputy Commissioner of ...

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Jan-31-2013

..... been brought on record to show that due to the difference in turnover the comparables become non comparables the assessee has not demonstrated as to how the difference in the turnover has ..... assessee has thus submitted that the functional profile of principle transaction and agency transactions are comparable tpo further referred to the transfer pricing report of the assessee and noted that it .....

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Aug 08 2013 (TRI)

Ajantha Pharma Limited, a Company Incorporated Under the Companies Act ...

Court: Intellectual Property Appellate Board IPAB

Decided on: Aug-08-2013

..... combigan dosed bid showed numerically better and statistically equivalent intraocular pressure lowering compared to brimonidine monotherapy dosed tid the studies also showed that there was a ..... there were surprising and unexpected results in brimonidine and timolol fixed combination as compared to brimonidine mono therapy and timolol monotherapy or brimonidine and timolol serial administration .....

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Aug 13 2013 (HC)

Ram Jatan Rai Vs. Dr. Sita Ram Singh and ors.

Court: Patna

Decided on: Aug-13-2013

..... cross examining the court in the present case the court without obtaining the expert report compared himself the signature and the photograph 12 the learned counsel further submitted that it is ..... the said order was never challenged moreover the defendant himself got the disputed thumb impression compared by the private expert so far permitting a party for additional evidence is concerned recently .....

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Aug 13 2013 (HC)

Jai Shankar Prakash Vs. Dr. Sita Ram Singh and anr.

Court: Patna

Decided on: Aug-13-2013

..... cross examining the court in the present case the court without obtaining the expert report compared himself the signature and the photograph 12 the learned counsel further submitted that it is ..... the said order was never challenged moreover the defendant himself got the disputed thumb impression compared by the private expert so far permitting a party for additional evidence is concerned recently .....

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Aug 13 2013 (HC)

Jai Shankar Prakash Vs. Dr. Sita Ram Singh and anr.

Court: Patna

Decided on: Aug-13-2013

..... and the admitted signature and likewise the disputed photograph and the admitted photograph can be compared by the court the defendantsappellants even had no courage to show the photograph on ext ..... the said order was never challenged moreover the defendant himself got the disputed thumb impression compared by the private expert so far permitting a party for additional evidence is concerned recently .....

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