Profitable - Judgment Search Results

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

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)299ITR175(Delhi)

..... 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 ..... statutory power to direct fresh assessment the question raised about the margin of profit of the taxpayer and comparable indian pharmaceutical company requires detailed investigation verification .....

Acit Vs. Goldmine Shares and Finance Pvt.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2008)113ITD209(Ahd.)

..... business non eligibleloss of 1 5 cr profit 1 50 cr profit rs 2 cr profit rs 1 50 9 he submitted that ..... under section 80ia which unabsorbed depreciation stood already adjusted against profits of assessee from other business whereas another bench of ..... income of the assessee from that undertaking for determining its profits and gains that therefore new industrial undertaking is retrospectively quarantined .....

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

Court: Income Tax Appellate Tribunal ITAT Pune

..... 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 ..... guidelines and us regulations insist on necessary adjustments for difference on issues affecting profitability the transactional net margin method may afford a practical solution to otherwise .....

income Tax Officer Vs. Bothra International and ors.

Court: Income Tax Appellate Tribunal ITAT Jodhpur

..... income falling within the clauses iiia iiib and iiic of section 28 from computation of profits of business or profession for purposes of computing deduction under section 80hhc was applicable ..... no direct nexus with the sale consideration hence the import entitlements cannot be regarded as profit derived from the industrial undertaking for purposes of computing deduction under section 80hh the .....

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

Court: Income Tax Appellate Tribunal ITAT Delhi

..... the related party transaction vis is sales and not profit since profit of an enterprise is influenced by large number of ..... will affect the reliability of the determination of operating profit and profit level indicators treas reg 1 482 5 d 3 ..... transactions between independent enterprises to the extent they are needed profits attributable to transactions that are not similar to the controlled .....

United States Vs. Santos

Court: US Supreme Court

..... statute s prohibition of transactions involving criminal proceeds applies only to transactions involving criminal profits not criminal receipts id at 478 applying that holding to respondents cases the ..... the proceeds and knowledge elements of the federal money laundering offense under the profits interpretation will unquestionably require proof that is more difficult to obtain essentially the .....

Asst. Commissioner of Income-tax Vs. Star India Pvt. Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2008)117TTJ(Mum.)577

..... activity being export activity the deduction could be allowed only with reference to the profits derived from such export activity alone case the assessing officer was justified in disallowing ..... never the legislative intent since the existing formula allowed deduction even in respect of profits which emanated from activities not involving element of turnover accordingly the legislature made amendment .....

Pawan Kumar Tibrewalla and anr. Vs. J. Thomas and Co. (Pvt.) Limited

Court: Kolkata

Reported in: 2008(3)CHN49

..... or might with ordinary diligence have received therefrom together with interest on such profits but do not include profits due to improvements made by the person in wrongful possession the normal measure ..... section 2 12 of the code of civil procedure defines mesne profits 2 definitions 12 mesne profits of property means those profits which the person in wrongful possession of such property actually .....

Boulware Vs. United States

Court: US Supreme Court

..... a defines dividend as a distribution out of earnings and profits the district court granted the government s in limine motion ..... corporate property may be as effective a means of distributing profits among stockholders as the formal declaration of a dividend palmer ..... a deliberate distribution to a shareholder with everyone expecting a profitable year and considering the distribution to be a dividend only .....

Geoconsult Zt Gmbh C/O Thingna and Contractor Chartered Accountants Vs ...

Court: Authority for Advance Rulings

..... to such permanent establishment and be subjected to tax as business profits under article 7 of the double taxation avoidance agreement between ..... i e joint management joint liability and sharing production of profits were not much explicit and on the basis of the ..... counsel the unity breaks down and the requisite ingredient of profit making objective remains unfulfilled it is difficult to uphold this .....