KNAUF INDIA PVT LTD (EARLIER KNOW AS USG BORAL BUILDING PRODUCTS (INDIA) PVT LTD),GURGAON vs. ITO,WARD-14(3), NEW DELHI

In the result, the appeal filed by the assessee being ITA

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

transfer pricing and corporate tax matters to the Ld. TPO and Ld. AO for consideration and thereafter passing a speaking order, which is in gross violation of section I 44C

KNAUF INDIA PVT LTD (EARLIER KNOW AS USG BORAL BUILDING PRODUCTS (INDIA) PVT LTD),HARYANA vs. ITO,WARD 14 (3) , NEW DELHI

In the result, the appeal filed by the assessee being ITA

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

transfer pricing and corporate tax matters to the Ld. TPO and Ld. AO for consideration and thereafter passing a speaking order, which is in gross violation of section I 44C

BOMBARDIER TRANSPORTATION GMBH,NEW DELHI vs. DCIT, CIRCLE- 1(1)(2), INTL. TAXATION, NEW DELHI

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Shamim Yahya & Shri Kul Bharat

Pricing Officer in his order dated 25.11.2014 passed u/s 92CA(3) of the Act has drawn no adverse inference in respect of the international transaction undertaken by the assessee during the year. The assessee company entered into a contract dated 19th July 2007 with DMRC transfer of technology in respect of passenger rolling stock ('Contract RS2'). During

M/S. BOMBARDIER TRANSPORTATION GMBH SCHONEBERGERUFER 1,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Shamim Yahya & Shri Kul Bharat

Pricing Officer in his order dated 25.11.2014 passed u/s 92CA(3) of the Act has drawn no adverse inference in respect of the international transaction undertaken by the assessee during the year. The assessee company entered into a contract dated 19th July 2007 with DMRC transfer of technology in respect of passenger rolling stock ('Contract RS2'). During

DIRECTOR OF INCOME TAX

44C @ 5% = 1,78,93,130/- Taxable Income = 33,99,69,471/- Tax @ 55% = 18,69,83,209/- ……………. I Total consideration for software – US $ 1,10,72,708/- Converted into INR @ 36.15 – 40,02,78,394/- Tax @ 30% = Rs/12.00.83.513/- …………… II Total tax = (I) + (II) = 30,70,66,727/- Assessed. Issue necessary forms. Charge interest Penalty proceedings

SPRINGER VERLAG GMBH vs. DDIT, CIRCLE-2(2),,

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

44C of the Act. 4. As far as the first issue of validity of reopening of assessment under section 147 of the Act is concerned, briefly, the facts are, the assessee is a non-resident corporate entity incorporated in Germany and a tax resident of Germany. As stated, the assessee is a pioneer in publishing scientific, technical, medical books

SPRINGER VERLAG GMBH vs. DDIT, CIRCLE-2(2),,

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

44C of the Act. 4. As far as the first issue of validity of reopening of assessment under section 147 of the Act is concerned, briefly, the facts are, the assessee is a non-resident corporate entity incorporated in Germany and a tax resident of Germany. As stated, the assessee is a pioneer in publishing scientific, technical, medical books

SPRNGER VERLAG GMBH vs. DDIT, CIRCLE-2(2),,

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

44C of the Act. 4. As far as the first issue of validity of reopening of assessment under section 147 of the Act is concerned, briefly, the facts are, the assessee is a non-resident corporate entity incorporated in Germany and a tax resident of Germany. As stated, the assessee is a pioneer in publishing scientific, technical, medical books

SPRINGER VERLAG GMBH,NEW DELHI vs. DDIT, NEW DELHI

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

44C of the Act. 4. As far as the first issue of validity of reopening of assessment under section 147 of the Act is concerned, briefly, the facts are, the assessee is a non-resident corporate entity incorporated in Germany and a tax resident of Germany. As stated, the assessee is a pioneer in publishing scientific, technical, medical books