Margin - Judgment Search Results

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

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)299ITR175(Delhi)

..... to some functional differences between the controlled and uncontrolled transactions than gross profit margins differences in the functions performed between enterprises are often reflected in variations in ..... for the traditional transaction methods may be overlooked in applying the transactional net margin method thus where differences in the characteristics of the enterprises being compared have .....

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

Court: Income Tax Appellate Tribunal ITAT Delhi

..... specific could be established however specific items which are affecting the calculation of mean margin marginal profits have been discussed in detail and necessary findings have been given in this ..... activity for sales made to unrelated parties customers as discussed supra the operating profit margin of the manufacturing activity was computed after making allocation of advertising and selling .....

Uttar Pradesh Power Corpn. Limited and Another Vs. Noida Power Corpn. ...

Court: Appellate Tribunal for Electricity APTEL

..... now take up as to what should be the applicable marginal cost marginal cost per unit in its strictest sense would mean ..... the uppcl had actually spelt out the method of calculating marginal cost marginal cost was actually ascertainable hence the contract was not void ..... is that the npcl never offered any alternative definition of marginal cost marginal cost as defined by either of the two learned .....

Uttar Pradesh Power Corporaton Vs. Noida Power Company Ltd. and Uttar

Court: Appellate Tribunal for Electricity APTEL

..... for additional electricity through letter of credit which rate will be worked out after adding marginal electricity cost transmission expenses and losses of each month incurred by power corporation 2 power ..... may 8 2006 when npcl accepted the offer of uppcl to purchase additional power at marginal cost any subsequent internal correspondence not giving even reference of may 8 2006 letter establishing .....

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

Court: Income Tax Appellate Tribunal ITAT Pune

..... to some functional differences between the controlled and uncontrolled transactions than gross profit margins differences in the functions performed between enterprises are often reflected in variations in ..... for the traditional transaction methods may be overlooked in applying the transactional net margin method thus where differences in the characteristics of the enterprises being compared have .....

Development Consultants Pvt. Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Kolkata

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

..... tolerant to some functional differences between the controlled and uncontrolled transactions than gross profit margins differences in the functions performed between enterprises are often reflected in variations in ..... the analysis of the assessee therefore we conclude dcil should retain the gross margins as determined through the benchmarking exercise by the assessee discussed earlier in this .....

In Re P and Others (Ap) (Appellants) (Northern Ireland)

Court: House of Lords

..... exists in the context of a particular contracting state involves different considerations the margin of appreciation is a principle which distributes responsibility between the international and national ..... para 44 where lord bingham of cornhill speaking of circumstances falling within the margin of appreciation identified the role of 8220 national authorities including national courts particularly .....

Municipal Corporation of Greater Vs. Maharashtra Electricity

Court: Appellate Tribunal for Electricity APTEL

..... of the power generation and hence their consumers will be marginally affected however the under utilization of the assets will be ..... of the power generation and hence their consumers will be marginally affected however the under utilization of the assets will be ..... in balraj kumar v jagatpal singh considered it well settled that marginal notes cannot be referred to for the purposes of construction .....

State of H.P. Vs. Balvinder Kaur and ors.

Court: Himachal Pradesh

Reported in: 2008(3)ShimLC435

..... at the level of nipple of left breast running longitudinally margins were clean smooth and tapering downwards blood coming out from ..... arm on anterior surface situated 4 below the left shoulder joint margins were regular smooth and clean cut tapering latterly clotted blood ..... 2 cm away from the 6th cervical vertebrae tapering lately margins were smooth clean cut and clotted blood was present 20 .....

Morgan Stanley Capital Group Inc. Vs. Public Util. Dist. No. 1 of Snoh ...

Court: US Supreme Court

..... consumers electricity bills were higher than they would have been had the contract rates equaled marginal cost under the mobile sierra presumption setting aside a contract rate requires a finding of ..... any event wrong because its point of departure the general principle that rates cannot exceed marginal cost contradicts mobile sierra the ninth circuit purported to find support for its zone of .....