Search: transfer pricing

2 results for “transfer pricing”+ Section 195(2)clear

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COMMNR. OF CUSTOMS, AHMEDABAD vs. M/S. ESSAR STEEL LTD

C.A. No.-003042-003042 - 2004Supreme Court13 Apr 2015

2) it was stated that the purchaser would purchase the property from the seller at the stated price. Upon construing the terms 26 Page 27 JUDGMENT of the conditions, it was opined: (SCC p. 749, para 24) “24. Therefore, the process licence fees of DM 20,00,000 was rightly added to the purchase price by the Collector of Customs

M/S. ESCORTS LTD. vs. COMMNR. OF CENTRAL EXCISE, FARIDABAD

The appeal is allowed accordingly

C.A. No.-006561-006561 - 2004Supreme Court29 Apr 2015

transferred any transmission assemblies to any other person. However, they have been supplying the transmission assembly to their own units at Nagpur and Rudhrapur for manufacturing tractors. (b) It is submitted that this letter can at most lead to a conclusion that the transmission assembly made by M & M is marketable. 50. The show cause notice has placed reliance