M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM
In the result, the appeals of the assessees in ITA Nos
ITA 49/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12
Bench: S/Shri Chandra Poojari, Am&George George K., Jm
…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…