JLC Electromet P. Ltd. v. Addl. CIT

178 TTJ 28Income Tax Appellate Tribunal2016#8249 most cited

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

When determining the arm's length price (ALP) for transfer pricing, the absence of comparable cases or supporting evidence on record is a significant factor to consider.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2020.

Also referred to as

JLC Electromet P. Ltd. v. Addl. CIT · 178 TTJ 28 · transfer pricing · arm's length price · ALP · comparable cases · evidence · absence of comparables

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

…ing 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 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 qu…

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

…ing 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 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 qu…

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

…ing 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 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 qu…

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

…ing 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 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 qu…

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

…ing 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 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 qu…

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

…ing 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 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 qu…

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

…ing 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 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 qu…

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

…ing 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 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 qu…

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

…ing 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 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 qu…

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

…ing 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 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 qu…

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

…ing 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 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 qu…

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

…ing 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 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 qu…

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

…ing 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 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 qu…

JLC Electromet P. Ltd. v. Addl. CIT (178 TTJ 28) — Cited in 13 Judgments | BharatTax