Length - Judgment Search Results

Linstead Vs. Chesapeake and Ohio Ry. Co.

Court: US Supreme Court

linstead v chesapeake ohio ry co 276 u s 28 1928 u s supreme court linstead v chesapeake ohio ry...

Langdeau Vs. Hanes

Court: US Supreme Court

langdeau v hanes 88 u s 521 1874 u s supreme court langdeau v hanes 88 u s 21 wall...

Longest Vs. Langford

Court: US Supreme Court

longest v langford 274 u s 499 1927 u s supreme court longest v langford 274 u s 499 1927...

Longest Vs. Langford

Court: US Supreme Court

longest v langford 276 u s 69 1928 u s supreme court longest v langford 276 u s 69 1928...

Lanzetta Vs. New Jersey

Court: US Supreme Court

lanzetta v new jersey 306 u s 451 1939 u s supreme court lanzetta v new jersey 306 u s...

Sony Ericsson Mobile Communications India Pvt. Ltd Vs. Commissioner o ...

Court: Delhi

..... connected combined consideration may be the most reliable means of determining the arm s length price there are often situations where closely linked and connected transactions cannot be evaluated ..... expenses is an independent international transaction which should be separately subjected to arm s length pricing k aggregation or disaggregation of transactions and set off in segregation of bundled .....

Aztec Software and Technology Vs. Acit

Court: Income Tax Appellate Tribunal ITAT

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

..... international transaction between associated enterprises shall be computed having regard to the arms length price in other words results under contractual obligation of parties notwithstanding the ..... transaction uncontrolled transaction international transaction etc various methods of determination of arm s length price obligation of the tax payer to maintain record of international transaction .....

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

Court: Income Tax Appellate Tribunal ITAT Delhi

..... having regard to alp the act defines an international transactions associated enterprises and arm s length price the indian tax authorities generally do not believe that domestic transactions will erode ..... economic realities that would obtain between independent entities conducting identical transactions at arm s length to transfer a tangible property cup method or resale price method or cost plus .....

Mackay Radio and Telegraph Co. Vs. Radio Corp. of America

Court: US Supreme Court

..... of its bisector with a structure in which the angle of the wires their length and the length of wave propagated are in a definite mathematical relationship expressed by a formula disclosed ..... antenna is obtained with a structure in which the angle of the wires their length and the length of wave propagated are in a definite mathematical relationship expressed by a formula disclosed .....

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

Court: Income Tax Appellate Tribunal ITAT Delhi

..... international transactions therefore 79 59 of the international transaction value becomes the arm s length price the alp for different groups of transactions summarized in the table below sony ..... similar characteristics 27 after the selection of the comparables best method of determining arms length price is selected thereafter functional analysis is carried to identify functions risk and assets .....