Length - Judgment Search Results

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 .....

Development Consultants Pvt. Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Kolkata

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

..... possible to be applied for this transaction therefore in order to substantiate the arm s length nature of this transaction an external benchmarking exercise was undertaken by the assessee using prowess ..... this clearly establishes that the international transaction of dcpl with its associate is at arms length this analysis has generally focused to operating results of service providers over the two .....

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

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)300ITR223(Delhi)

..... charges reimbursement of expenses etc it also gave the method used for determination of arms length price which was either comparable uncontrolled price cup or transactional net margin method tnmm ..... but were inextricably linked with transactions and justification of their adherence to the arm s length principle these were basic documents 13 8 in respect of certain other international transactions .....

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

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)299ITR175(Delhi)

..... relating to correctness of transfer pricing could be gathered nor mechanism of arm s length price applied the taxpayer is manufacturing and selling pharmaceutical products it is manufacturing medicines ..... such a scenario aggregation approach would be more relevant for determination of arm s length price transfer pricing methods could be applied by grouping international transactions that involve the .....

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

Court: Income Tax Appellate Tribunal ITAT Pune

..... claimed that the transactions by the taxpayer were carried with associated concern at arm s length price 11 the ld representative of the taxpayer accordingly submitted that in 20 companies taken ..... on price or gross margins these aspects make accurate and reliable determinations of arm s length net margins difficult thus it is important to provide some detailed guidance on establishing comparability .....

Majenderan Langeswaran Vs. the State (N.C.T. of Delhi) and anr.

Court: Delhi

Reported in: 2009CriLJ43; 152(2008)DLT282; 2008(105)DRJ285

..... was arrived at noticing that the 16 stab wounds based on their length and breadth fell into three groups the wounds in each group ..... sketch of the knife ex p 3 and knife ex 2b indicating length and breadth of their blade being available on record a physical ..... jhala and raju medical jurisprudence 5th edition page35 also says that the length of the stab wounds corresponds to the breadth of the blade .....

Pilecki (Appellant) Vs. Circuit Court of Legnica, Poland (Respondents) ...

Court: House of Lords

..... person has been sentenced for the offences in each warrant the length of the custodial sentence imposed on the appellant for the offences ..... order which may be imposed for the offence s 8230 2 length of the custodial sentence or detention order imposed 8230 remaining sentence ..... all that the executing member state needs to know is the length of the sentence the words 8220 penalty 8220 sentence 8221 and .....

District of Columbia Vs. Heller

Court: US Supreme Court

..... the drafting history of the second amendment the court dwells at length on four other sources the 17th century english bill of ..... by the court in miller footnote 34 merits reproducing at some length the importance of the second amendment will scarcely be doubted ..... reviewing many of the same sources that are discussed at greater length by the court today the miller court unanimously concluded that the .....

Commissioner of Central Excise, Ghaziabad Vs. International Tobacco Co ...

Court: Supreme Court of India

Reported in: 2008(134)ECC95; 2008(160)LC95(SC)

..... length including the length of the filter the length of filter being 11rs 395rs 185 per millimeters or its actual ..... substitutes cigarettes of tobacco other than filter cigarettes ofrs 78 perrs 37 per length not exceeding 60thousandthousand millimeters 2403 11 cigarettes of tobacco 2403 13 filter cigarettes of .....

Shri J.C. Bansal, Executive Vs. Delhi Development Authority

Court: Central Administrative Tribunal CAT Delhi

..... that they may be promoted as and when they complete requisite length of service however the competent authority did not accept the ..... dated 23 9 1971 for his empanelment on completion of requisite length of service should be given effect to and this promotion ..... requisite qualification may be promoted as and when they complete requisite length of service the competent authority did not accede to the .....