MARUTI SUZUKI INDIA LTD vs. COMMISSIONER OF INCOME TAX

The appeals are allowed in the above terms, but with no orders as to costs

transfer pricing provisions. The meaning assigned to ‘international transaction’ in terms of Clause (iv) of Section 92B was inclusive and not limited to the types of transactions in sub-clauses A to C and E of Clause (i). The bright line test was a way of finding out the cost and value of the international transaction, which was the first

VENETIAN LDF PROJECTS LLP,GURGAON vs. ACIT CIRCLE-4(1), GURGAON

In the result, grounds raised by the assessee are dismissed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

transfer pricing provisions as well as section 40A(2) of the Act. However, the AO has not raised any query

AMAZON SMART COMMERCE SOLUTIONS PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, DELHI

In the result, grounds raised by the assessee are dismissed

transfer pricing provisions as well as section 40A(2) of the Act. However, the AO has not raised any query

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

40A (2) of the Income Tax Act, 1961 is applicable in respect of the lease rent paid by the Assessee to M/s Mehta Charitable Prajnalaya Trust?” 11. The following three issues arise for our consideration in these appeals:- (i) whether the lease rent of Rs 6,75,000/- per month paid by the assessee to the Trust was a capital