Ranbaxy Laboratories Ltd. v. ACIT (supra)

110 ITD 28Income Tax Appellate Tribunal#21990 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2019 to 2019.

Judgments citing Ranbaxy Laboratories Ltd. v. ACIT (supra)

Tcg Digital Solutions Private Limited, Kolkata vs. ITO, Ward-2(4), Kolkata

In the result, Ground No. 5 and 6 raised by the assessee are allowed

ITA 1571/KOL/2016[2011-12]Status: DisposedITAT Kolkata13 Dec 2019AY 2011-12

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1571/Kol/2016 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri M.P. Lohia, CA & Shri Nikhil Tiwari, CAFor Respondent: Dr. P.K. Srihari, CIT(DR)
Section 143(3)Section 144CSection 144C(5)

…rty. For that our views are fortified by the following judgments of the Co-ordinate Benches of Kolkata and Delhi which are already discussed above in detail: i) Landys + Gyr (Kolkata) (supra) page 21 para 5.2.11 ii) Ranbaxy Laboratories Ltd. vs. ACIT (supra) (110 ITD 28) (ITAT Delhi) We note that Indian Transfer Pricing guidelines issued by the Institute of Chartered Accountant of India vide guidance noted on report u/s 92E by ICAI and transfer pricing guidelines issued by the OECD and considering the united nation practical manual of transfer pricing for developing country, we note that in the assessee`s case un…

Almatis Alumina Private Ltd, Kolkata vs. DCIT, Circle-8(1), Kolkata

In the result, boththe appeals of the assessee in ITA No

ITA 726/KOL/2017[2012-13]Status: DisposedITAT Kolkata16 Apr 2019AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.726&2361/Kol/2017 ("नधा"रणवष" / Assessment Years: 2012-13& 2013-14)

For Appellant: Shri J.P. Khaitan, Sr. AdvocateFor Respondent: Shri P.K. Srihari, CIT DR
Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 271(1)Section 92CSection 92E

…rty. For that our views are fortified by the following judgments of the Co-ordinate Benches of Kolkata and Delhi which are already discussed above in detail: i) Landys + Gyr (Kolkata) (supra) page 21 para 5.2.11 ii) Ranbaxy Laboratories Ltd. vs. ACIT (supra) (110 ITD 28) (ITAT Delhi) We note that Indian Transfer Pricing guidelines issued by the Institute of Chartered Accountant of India vide guidance noted on report u/s 92E by ICAI and transfer pricing guidelines issued by the OECD and considering the united nation practical manual of transfer pricing for developing country, we note that in the assessee`s case u…

Almatis Alumina Private Ltd, Kolkata vs. DCIT, Circle-8(1), Kolkata

In the result, boththe appeals of the assessee in ITA No

ITA 2361/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Apr 2019AY 2013-14

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.726&2361/Kol/2017 ("नधा"रणवष" / Assessment Years: 2012-13& 2013-14)

For Appellant: Shri J.P. Khaitan, Sr. AdvocateFor Respondent: Shri P.K. Srihari, CIT DR
Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 271(1)Section 92CSection 92E

…rty. For that our views are fortified by the following judgments of the Co-ordinate Benches of Kolkata and Delhi which are already discussed above in detail: i) Landys + Gyr (Kolkata) (supra) page 21 para 5.2.11 ii) Ranbaxy Laboratories Ltd. vs. ACIT (supra) (110 ITD 28) (ITAT Delhi) We note that Indian Transfer Pricing guidelines issued by the Institute of Chartered Accountant of India vide guidance noted on report u/s 92E by ICAI and transfer pricing guidelines issued by the OECD and considering the united nation practical manual of transfer pricing for developing country, we note that in the assessee`s case u…

Ranbaxy Laboratories Ltd. v. ACIT (supra) (110 ITD 28) — Cited in 3 Judgments | BharatTax