2 results for “transfer pricing”+ Section 2(24)(x)clear
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In the result, the appeal of the Revenue is dismissed
Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2014-15 Solar Turbines International Vs Dcit, Company (Singapore Branch Of Circle-2, Solar Turbines International International Taxation, Company, Usa), Dehradun. 14 Tractor Road, Singapore, C/O Delloitte Haskins & Sells Llp, Deloitte Centre Anchorage- Ii, Richmond Road, Bangalore. (Appellant) (Respondent) Pan No. Aajcs3585J Assessment Year: 2014-15
2% of such income- tax and surcharge. 7 ITAs No.6710/Del/2017 and 441/Del/2018 Solar Turbines 10. Accordingly, the Kolkata ITAT held that "A perusal of the provisions of the Finance Act 2004 and Finance Act 2011 would show that it has been specifically provided that 'education cess' is an additional surcharge levied on the income-tax. The same have not been