Trib.), and Danisco (India) Pvt. Ltd. v. ACIT

151 ITD 460Income Tax Appellate Tribunal2014#22809 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2018.

Judgments citing Trib.), and Danisco (India) Pvt. Ltd. v. ACIT

BURBERRY INDIA PVT. LTD.,NEW DELHI vs. ITO, WARD- 5(2), NEW DELHI

In the result, both the appeals of the assessee are allowed

ITA 7684/DEL/2017[2013-14]Status: DisposedITAT Delhi22 Jun 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K.N. Chary

Section 92

…d [2017] 84 taxmann.com 199 (Delhi - Trib.), Nokia India Pvt. Ltd. v. Deputy Commissioner of Income-tax, Circle -13(1), New Delhi [2014] 52 taxmann.com 492 (Delhi - Trib.), and Danisco (India) Pvt. Ltd. Vs. ACIT [2014] 48 taxmann.com 60 (Delhi - Trib.)/[2014] 151 ITD 460 (Delhi - Trib.) for the principle that when the reseller does not add any value to the product of the goods, the RP method would be appropriate for determining the arms' length price. 9. Further by placing reliance on the decisions in Assistant Commissioner Of Income Tax vs. Kobelco Construction Equipment India Limited [2017] 81 taxmann.com 31 (D…

BURBERRY INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

ITA 758/DEL/2017[2012-13]Status: DisposedITAT Delhi22 Jun 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.N. Chary

Section 92

…d [2017] 84 taxmann.com 199 (Delhi - Trib.), Nokia India Pvt. Ltd. v. Deputy Commissioner of Income-tax, Circle -13(1), New Delhi [2014] 52 taxmann.com 492 (Delhi - Trib.), and Danisco (India) Pvt. Ltd. Vs. ACIT [2014] 48 taxmann.com 60 (Delhi - Trib.)/[2014] 151 ITD 460 (Delhi - Trib.) for the principle that when the reseller does not add any value to the product of the goods, the RP method would be appropriate for determining the arms' length price. 9. Further by placing reliance on the decisions in Assistant Commissioner Of Income Tax vs. Kobelco Construction Equipment India Limited [2017] 81 taxmann.com 31 (D…

M/S HORIBA INDIA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, grounds no

ITA 6638/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Apr 2017AY 2011-12

Bench: Shri J.S. Reddy & Shri Amit Shuklaita No.-6638/Del/2015 (Assessment Year-2011-12) Horiba India Pvt. Ltd. Vs. Dy.Commissioner Of Plot No. 246, Okhlaindl. Estate, Income Tax Phase-Iii, New Delhi. Circle 11(1), Aabch7371R New Delhi. Assessee By Shri Kapil Hirani & Darpan Kirpalani Revenue By Shri T.M. Shiva Kumar, Cit Dr

Section 143(3)Section 144C(13)Section 234B

…ibution activities i.e., import of products and services from the AE and resale to the independent parties without any value addition, the RPM would be the most appropriate method on for determining the ALP. ii. Danisco (India) Pvt. Ltd. (Delhi ITAT) - (2014) 151 ITD 460- wherein it has been held that first examine whether there as any value addition on imported goods and if the answer is in the negative then apply RPM as a most appropriate method for trading transaction of imported goods. iii. Star Diamond Group (Mumbai ITAT) - (2011) 141 TTJ 21 (UO)/ITA No. 3923/Mum/2008- RPM is the most appropriate method for…

Trib.), and Danisco (India) Pvt. Ltd. v. ACIT (151 ITD 460) — Cited in 3 Judgments | BharatTax