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“Section 24(4)(b)(1)”
Section References (mined)Section 24Section 24(4)(b)(1)1 judgments
The decision most relied on for Section 24(4)(b)(1) is L.RS. AND ORS. (2016)10 SCC 315 and PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE & ORS. v. SOFTBRANDS INDIA P. LTD. (406 ITR 513), cited in 48 judgments on BharatTax.
Leading authorities on Section 24(4)(b)(1)
L.RS. AND ORS. (2016)10 SCC 315 and PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE & ORS. v. SOFTBRANDS INDIA P. LTD.
406 ITR 513 · 2018 · High Court
48
citing judgments
For comparability analysis in transfer pricing, giant companies with significantly higher turnover and brand value cannot be compared with small-sized companies, and such companies should be excluded from the comparable set.
ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia
138 ITR 391 · 1982 · High Court
34
citing judgments
An appellate tribunal ought to remand a matter rather than set aside assessments entirely when jurisdiction is in question.
