Margin - Year 2015 - Judgments

Apr 27 2015 (HC)

Chryscapital Investment Advisors (India) Pvt. Ltd. Vs. Deputy Commiss ...

Court: Delhi

Decided on: Apr-27-2015

..... differential functional and risk profile coupled with high degree of volatility in operating profit margins is sufficient ground to reject comparables for transfer pricing analysis 4 whether disallowances ..... oecd guidelines as well as transfer pricing regulations of several developed jurisdictions the operating margin of the assessee was stable in contrast to the comparable companies described below .....

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Mar 16 2015 (HC)

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

Court: Delhi

Decided on: Mar-16-2015

..... differences between controlled and uncontrolled transactions in comparison with resort to gross profit margins yet the net profit indicators have potentiality to introduce an element of volatility ..... resale price then reductions and adjustment it hypothesises ascertainment of normal gross profit margins of comparables including if required adjustment on account of functional and other differences .....

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Apr 16 2015 (HC)

Bonanza Commodities Brokers Pvt. Ltd. Vs. Roshanara Bhinder

Court: Mumbai

Decided on: Apr-16-2015

..... constituent agreement entered into between parties is extracted as under 8 payment of margins the daily margin requirement can be adjusted against the collateral maintained by the constituter with the ..... the constituent the member is permitted in its sole and absolute discretion to impose additional margin even though not imposed by the exchanges the clearing corporation clearing house and the .....

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Nov 06 2015 (HC)

Knorr- Bremse India (P.) Ltd. Vs. Assistant Commissioner of Income-tax ...

Court: Punjab and Haryana

Decided on: Nov-06-2015

..... shortly the assessee had prepared a transfer pricing report which adopted the transactional net margin method tnmm considering it to be the most appropriate method for the purpose of ..... the manufacturing and distribution activities and the pli lastly it was contended that the pli margin of manufacturing or distribution activities cannot be computed unless all direct costs attributable thereto .....

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Oct 12 2015 (HC)

The State of Maharashtra and Another Vs. Shatrughna Baban Meshram and ...

Court: Mumbai Nagpur

Decided on: Oct-12-2015

..... evidence of missing both upper and lower lips exposing labial fat with clean cut margins seen periorally without blood infiltration postmortem in nature 6 lacerated wound over chin midline ..... posterior vaginal wall with merging of vaginal and anal canal perennial tear surface ragged margins irregular blood infiltrated and reddish extending and tearing perforating the rectum corresponding to injury .....

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Aug 06 2015 (HC)

Ankit Bimal Deorah Vs. Microsec Captial Ltd.

Court: Mumbai

Decided on: Aug-06-2015

..... deposited 22 500 shares of bombay rayon fashions ltd with the respondent as collateral against margin requirement the petitioner executed various transactions of sale and purchase of equity shares and stock ..... finding that the respondent herein took a decision to sell the collateral shares to sell margin requirement through clearing member and the clearing member left no alternative but to sell .....

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Dec 11 2015 (HC)

Maruti Suzuki India Ltd. Vs. Commissioner of Income Tax

Court: Delhi

Decided on: Dec-11-2015

..... ought to be excluded at the outset ix the correct approach under the transactional net margin method tilde tnmm was to consider the operating profit for each international transaction in relation ..... the comparables pass the functional analysis test and adjustments have been made then the profit margin as declared when matches with the comparables would result in affirmation of the transfer price .....

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Dec 23 2015 (HC)

Bausch and Lomb Eyecare (India) Pvt. Ltd. and Another Vs. The Addition ...

Court: Delhi

Decided on: Dec-23-2015

..... sales support were also factored in the declared international transactions were benchmarked applying transactional net margin method segmental tilde tnmm and determined to be at arm s length the assessee ..... pricing adjustment on account of amp expenses are sustainable in case entity level operating margins realized by appellant under tnmm are higher as compared to comparables h without prejudice .....

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Mar 20 2015 (HC)

Mahindra and Mahindra Limited Vs. NEPC Micon Limited

Court: Mumbai

Decided on: Mar-20-2015

..... 15th may 1998 till the filing of the suit after adjusting the margin retained by the plaintiff 3 the defendant claims that the interest ..... bills discounted the plaintiff claimed the agreed rate of 25 the margin of 27 for 3 days and the delayed payment charges of ..... rate is the contractual rate reflected in the bill discounting advice the margin is also the contractual rate for 3 days specified in the .....

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Feb 06 2015 (HC)

Vijay Shantaram Mandavkar and Others Vs. State of Maharashtra and Othe ...

Court: Mumbai

Decided on: Feb-06-2015

..... be 7 15 mtrs however respondent no 3 developer has shown the said margins as 5 mtrs at some places and 5 2 mtrs at some ..... places between building nos 4 an 5 the margin spaces between building nos 4a and 4b have been shown as part of ..... read thus 6 16 wherever more than the minimum front and the marginal spaces have been provided such additional area provided may be considered as part .....

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