Section 92b - Judgment Search Results

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

Court: Income Tax Appellate Tribunal ITAT Delhi

..... the legislature also deems certain transactions as international transactions as per sub sec 2 of sec 92b elaborating sub sec 2 of sec 92b it was put forth that a transaction with a third party is ..... international transaction 14 4 the ld dr contended that a careful look at sub section 1 of section 92b would indicate that the term international transaction has been defined in widest possible manner .....

Vodafone India Services (P.) Ltd. Vs. Union of India

Court: Mumbai

..... otiose similarly impugned order also draws support from clause e to explanation i of section 92b of the act which includes a transaction of business restructuring or reorganization entered into ..... reporting over reporting the interest paid interest received etc similarly explanation i e to section 92b of the act which covers business restructuring would only have application if said restructuring .....

Coca Cola India Inc. Vs. Assistant Commissioner of Income Tax and ors.

Court: Punjab and Haryana

Reported in: (2009)221CTR(P& H)225; [2009]309ITR194(P& H); [2009]177TAXMAN103(Punj& Har)

..... clearly attracted to situations enumerated therein namely there being international transaction as defined in section 92b of the act i e a transaction between two or more associated enterprises ..... for determination of alp international transaction and associated enterprises have been well defined under sections 92b and 92a of the act international transaction is a transaction between two or more .....

Price Water House and Anr. Vs. Commissioner of Income Taxxix and Ors.

Court: Kolkata

..... if there is an international transaction the expression international transaction has been defined under sec 92b 1 of the it act to mean a transaction between two associated enterprises the expression ..... transactions between pwh and services bv are not international transactions within the meaning of sec 92b of the act was accepted during the revisionary proceedings for the assessment year 2009 .....

M/S. Vodafone India Service Pvt. Ltd., (Formerly Known as 3 Global Ser ...

Court: Mumbai

..... of all whether a transaction is an international transaction under section 92b of the said act secondly if it is an ..... absent therefore in this case are the essential conditions of section 92b 2 lastly even assuming these three questions are answered against ..... contrary would enable an assessee to render the provisions of section 92b 2 nugatory by the simple expedient of altering the provisions .....

M/S. McKinsey Knowledge Centre India Pvt. Ltd. Vs.pr. Commissioner of ...

Court: Delhi

..... was unjustified to substantiate this point the assessee highlighted the amendment brought under explanation to section 92b of the act vide finance act 2012 w e f 01 04 2012 whereby clause ..... new skies satellite bv supra also the amendment in the definition of international transaction under section 92b to the extent it pertains to the issuance of corporate guarantee being outside the scope .....

instrumentarium Corporation Vs. Director of Income-tax(international T ...

Court: Authority for Advance Rulings

..... provision in regard to the international transaction which is defined in section 92b 1 of the act the provisions of sections 92 to 92f give rise to no mischief or absurdity and ..... of income from international transaction having regard to arms length price section 92a which defines associated enterprise and section 92b which incorporates meaning of international transaction for purposes of .....

United India Insurance Co. Ltd. Vs. Kadviben Udabhai Rathwa and anr.

Court: Gujarat

Reported in: IV(2006)ACC345; 2006ACJ2019; AIR2006Guj120; (2006)2GLR1257

..... the first place with a view to give effect to the said directive contained in section 92b of the act the maharashtra government has amended the rules and has inserted special provisions ..... this would be apparent from the provisions of section 92b of the act section 92b 2 of the act provides that a claim for compensation under section 92a in respect of death or permanent disablement .....

New India Assurance Co. and ors. Vs. Khairunsi Mirad Hajarat Mulla and ...

Court: Mumbai

Reported in: 1(1994)ACC606

..... how that amount awarded is to be adjusted is provided in sub section of section 92b the nature of enquiry under section 92a is therefore very limited to scrutinise the documents as produced under ..... consider the fault liability and make an award under section hob determining the compensation sub section 2 of section 92b lays down that claim under section 92a shall be disposed of as expeditiously as .....

Maruti Suzuki India Ltd Vs Additional Commissioner of Income Tax.....

Court: Delhi

..... vehicles the transaction between the parties which were associate enterprises was an international transaction under section 92b of the income tax act and therefore the tpo had examined as to whether the ..... the equity of the maruti being owned by suzuki 35 international transaction is defined in section 92b of the act and to the extent it is relevant the provision reads as under .....