VVF Ltd. v. Dy. CIT

12 Taxmann.com 132Income Tax Appellate Tribunal2011#3067 most cited

What is VVF Ltd. v. Dy. CIT authority for?

The Arm's Length Price (ALP) for loans advanced to Associate Enterprises is determined by the rate of interest charged in the country where the loan is received or consumed. The revenue has not appealed this decision in subsequent cases.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

VVF Ltd. v. Dy. CIT · ITAT · 12 Taxmann.com 132 · 2011 · Associate Enterprises · Arm's Length Price · ALP · interest rate · country of receipt · country of consumption · transfer pricing

Issues it is cited on

Judgments citing VVF Ltd. v. Dy. CIT

Geodesic Limited, Mumbai vs. DCIT -8(1), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 1234/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 Feb 2017AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1234/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Geodesic Limited, Dcit – 8(1), बनाम/ B-3, Lunic Industries, Mumbai. V. Midc, Cross Road B, Opp Sbi, Andheri (East), Mumbai – 400 093. "थायी लेखा सं./Pan : Aaacb6163A (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: NoneFor Respondent: Mrs. Malathi Sridharan, DR
Section 143(3)Section 92C

…आयकर अपील"य अ"धकरण “K” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1234/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Geodesic Limited, DCIT – 8(1), बनाम/ B-3, Lunic Industries, Mumbai. v. MIDC, Cross Road B, Opp SBI, Andheri (East), Mumbai – 400 093. "थायी लेखा सं./PAN : AAACB6163A (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by : None Revenue by : Mrs. Malathi Sridharan, DR सुनवाई क" तार"ख /Date of Hearing : 14-02-2017 घोषणा क" तार"ख /Date of Pronouncement…