JLC Electromet P. Ltd. v. Addl. CIT

41 DTR 55High Court2010#8466 most cited

What is JLC Electromet P. Ltd. v. Addl. CIT authority for?

When determining the Arm's Length Price (ALP), adjustments for differences in quality between comparable transactions must be considered.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2020 to 2020.

Also referred to as

JLC Electromet P. Ltd. v. Addl. CIT · transfer pricing · ALP · comparable cases · adjustment for quality difference · international taxation

Judgments citing JLC Electromet P. Ltd. v. Addl. CIT

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

…l. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on the following case law on absence of comparable cases or any evidence on record. 1) JLC Electromet P. Ltd. vs. Addl. CIT (2016) 178 TTJ 28 (UO) (Jaipur Trib.) 2) CIT vs. Modi Xerox Ltd. (2010) 41 DTR 55 (All HC) 3) Airtech (P) Ltd. vs. DCIT (2011) 139 TTJ (Del) 318 I.T.A. Nos.37 to 49/Coch/2016 6.9.3 The Ld. AR relied on the decision of the Tribunal in the case of Merck Ltd. vs. DCIT (2016) 139 DTR (Mum. Trib.) 1 wherein it was held that whole determining ALP, adjustment for quality difference has to be considered. 6.9.4 The Ld. AR also reli…

M/S. Vijayalaxmicashew Co., Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 48/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…l. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on the following case law on absence of comparable cases or any evidence on record. 1) JLC Electromet P. Ltd. vs. Addl. CIT (2016) 178 TTJ 28 (UO) (Jaipur Trib.) 2) CIT vs. Modi Xerox Ltd. (2010) 41 DTR 55 (All HC) 3) Airtech (P) Ltd. vs. DCIT (2011) 139 TTJ (Del) 318 I.T.A. Nos.37 to 49/Coch/2016 6.9.3 The Ld. AR relied on the decision of the Tribunal in the case of Merck Ltd. vs. DCIT (2016) 139 DTR (Mum. Trib.) 1 wherein it was held that whole determining ALP, adjustment for quality difference has to be considered. 6.9.4 The Ld. AR also reli…

M/S. Vijayalaxmicashew Co., Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 47/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…l. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on the following case law on absence of comparable cases or any evidence on record. 1) JLC Electromet P. Ltd. vs. Addl. CIT (2016) 178 TTJ 28 (UO) (Jaipur Trib.) 2) CIT vs. Modi Xerox Ltd. (2010) 41 DTR 55 (All HC) 3) Airtech (P) Ltd. vs. DCIT (2011) 139 TTJ (Del) 318 I.T.A. Nos.37 to 49/Coch/2016 6.9.3 The Ld. AR relied on the decision of the Tribunal in the case of Merck Ltd. vs. DCIT (2016) 139 DTR (Mum. Trib.) 1 wherein it was held that whole determining ALP, adjustment for quality difference has to be considered. 6.9.4 The Ld. AR also reli…

Sri.K.Ravindranathan Nair, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 46/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…l. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on the following case law on absence of comparable cases or any evidence on record. 1) JLC Electromet P. Ltd. vs. Addl. CIT (2016) 178 TTJ 28 (UO) (Jaipur Trib.) 2) CIT vs. Modi Xerox Ltd. (2010) 41 DTR 55 (All HC) 3) Airtech (P) Ltd. vs. DCIT (2011) 139 TTJ (Del) 318 I.T.A. Nos.37 to 49/Coch/2016 6.9.3 The Ld. AR relied on the decision of the Tribunal in the case of Merck Ltd. vs. DCIT (2016) 139 DTR (Mum. Trib.) 1 wherein it was held that whole determining ALP, adjustment for quality difference has to be considered. 6.9.4 The Ld. AR also reli…

Smt. T.C. Usha, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 45/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…l. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on the following case law on absence of comparable cases or any evidence on record. 1) JLC Electromet P. Ltd. vs. Addl. CIT (2016) 178 TTJ 28 (UO) (Jaipur Trib.) 2) CIT vs. Modi Xerox Ltd. (2010) 41 DTR 55 (All HC) 3) Airtech (P) Ltd. vs. DCIT (2011) 139 TTJ (Del) 318 I.T.A. Nos.37 to 49/Coch/2016 6.9.3 The Ld. AR relied on the decision of the Tribunal in the case of Merck Ltd. vs. DCIT (2016) 139 DTR (Mum. Trib.) 1 wherein it was held that whole determining ALP, adjustment for quality difference has to be considered. 6.9.4 The Ld. AR also reli…

Smt. T.C. Usha, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 44/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…l. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on the following case law on absence of comparable cases or any evidence on record. 1) JLC Electromet P. Ltd. vs. Addl. CIT (2016) 178 TTJ 28 (UO) (Jaipur Trib.) 2) CIT vs. Modi Xerox Ltd. (2010) 41 DTR 55 (All HC) 3) Airtech (P) Ltd. vs. DCIT (2011) 139 TTJ (Del) 318 I.T.A. Nos.37 to 49/Coch/2016 6.9.3 The Ld. AR relied on the decision of the Tribunal in the case of Merck Ltd. vs. DCIT (2016) 139 DTR (Mum. Trib.) 1 wherein it was held that whole determining ALP, adjustment for quality difference has to be considered. 6.9.4 The Ld. AR also reli…

Sri.R.Prakash, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 43/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…l. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on the following case law on absence of comparable cases or any evidence on record. 1) JLC Electromet P. Ltd. vs. Addl. CIT (2016) 178 TTJ 28 (UO) (Jaipur Trib.) 2) CIT vs. Modi Xerox Ltd. (2010) 41 DTR 55 (All HC) 3) Airtech (P) Ltd. vs. DCIT (2011) 139 TTJ (Del) 318 I.T.A. Nos.37 to 49/Coch/2016 6.9.3 The Ld. AR relied on the decision of the Tribunal in the case of Merck Ltd. vs. DCIT (2016) 139 DTR (Mum. Trib.) 1 wherein it was held that whole determining ALP, adjustment for quality difference has to be considered. 6.9.4 The Ld. AR also reli…

Sri.R.Prakash, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 42/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…l. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on the following case law on absence of comparable cases or any evidence on record. 1) JLC Electromet P. Ltd. vs. Addl. CIT (2016) 178 TTJ 28 (UO) (Jaipur Trib.) 2) CIT vs. Modi Xerox Ltd. (2010) 41 DTR 55 (All HC) 3) Airtech (P) Ltd. vs. DCIT (2011) 139 TTJ (Del) 318 I.T.A. Nos.37 to 49/Coch/2016 6.9.3 The Ld. AR relied on the decision of the Tribunal in the case of Merck Ltd. vs. DCIT (2016) 139 DTR (Mum. Trib.) 1 wherein it was held that whole determining ALP, adjustment for quality difference has to be considered. 6.9.4 The Ld. AR also reli…

Sri.R.Prakash, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 41/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…l. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on the following case law on absence of comparable cases or any evidence on record. 1) JLC Electromet P. Ltd. vs. Addl. CIT (2016) 178 TTJ 28 (UO) (Jaipur Trib.) 2) CIT vs. Modi Xerox Ltd. (2010) 41 DTR 55 (All HC) 3) Airtech (P) Ltd. vs. DCIT (2011) 139 TTJ (Del) 318 I.T.A. Nos.37 to 49/Coch/2016 6.9.3 The Ld. AR relied on the decision of the Tribunal in the case of Merck Ltd. vs. DCIT (2016) 139 DTR (Mum. Trib.) 1 wherein it was held that whole determining ALP, adjustment for quality difference has to be considered. 6.9.4 The Ld. AR also reli…

Sri.R.Prakash, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 40/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…l. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on the following case law on absence of comparable cases or any evidence on record. 1) JLC Electromet P. Ltd. vs. Addl. CIT (2016) 178 TTJ 28 (UO) (Jaipur Trib.) 2) CIT vs. Modi Xerox Ltd. (2010) 41 DTR 55 (All HC) 3) Airtech (P) Ltd. vs. DCIT (2011) 139 TTJ (Del) 318 I.T.A. Nos.37 to 49/Coch/2016 6.9.3 The Ld. AR relied on the decision of the Tribunal in the case of Merck Ltd. vs. DCIT (2016) 139 DTR (Mum. Trib.) 1 wherein it was held that whole determining ALP, adjustment for quality difference has to be considered. 6.9.4 The Ld. AR also reli…

Sri.R. Pratap, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 39/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…l. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on the following case law on absence of comparable cases or any evidence on record. 1) JLC Electromet P. Ltd. vs. Addl. CIT (2016) 178 TTJ 28 (UO) (Jaipur Trib.) 2) CIT vs. Modi Xerox Ltd. (2010) 41 DTR 55 (All HC) 3) Airtech (P) Ltd. vs. DCIT (2011) 139 TTJ (Del) 318 I.T.A. Nos.37 to 49/Coch/2016 6.9.3 The Ld. AR relied on the decision of the Tribunal in the case of Merck Ltd. vs. DCIT (2016) 139 DTR (Mum. Trib.) 1 wherein it was held that whole determining ALP, adjustment for quality difference has to be considered. 6.9.4 The Ld. AR also reli…

Sri.R. Pratap, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 38/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…l. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on the following case law on absence of comparable cases or any evidence on record. 1) JLC Electromet P. Ltd. vs. Addl. CIT (2016) 178 TTJ 28 (UO) (Jaipur Trib.) 2) CIT vs. Modi Xerox Ltd. (2010) 41 DTR 55 (All HC) 3) Airtech (P) Ltd. vs. DCIT (2011) 139 TTJ (Del) 318 I.T.A. Nos.37 to 49/Coch/2016 6.9.3 The Ld. AR relied on the decision of the Tribunal in the case of Merck Ltd. vs. DCIT (2016) 139 DTR (Mum. Trib.) 1 wherein it was held that whole determining ALP, adjustment for quality difference has to be considered. 6.9.4 The Ld. AR also reli…

Sri.R. Pratap, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 37/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…l. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on the following case law on absence of comparable cases or any evidence on record. 1) JLC Electromet P. Ltd. vs. Addl. CIT (2016) 178 TTJ 28 (UO) (Jaipur Trib.) 2) CIT vs. Modi Xerox Ltd. (2010) 41 DTR 55 (All HC) 3) Airtech (P) Ltd. vs. DCIT (2011) 139 TTJ (Del) 318 I.T.A. Nos.37 to 49/Coch/2016 6.9.3 The Ld. AR relied on the decision of the Tribunal in the case of Merck Ltd. vs. DCIT (2016) 139 DTR (Mum. Trib.) 1 wherein it was held that whole determining ALP, adjustment for quality difference has to be considered. 6.9.4 The Ld. AR also reli…

JLC Electromet P. Ltd. v. Addl. CIT (41 DTR 55) — Cited in 13 Judgments | BharatTax