DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

transfer of steam has taken though additional grounds\nITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\nPage | 42\nof appeal be admitted and additional evidences filed in support of\nthe additional claim may deserves to be admitted in the interest of\njustice.\n44. On the other hand, Ld. CIT DR seriously objected the\nadmission of additional grounds as well as admission

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

transfer of steam has taken though additional grounds\nITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\nPage | 42 \nof appeal be admitted and additional evidences filed in support of\nthe additional claim may deserves to be admitted in the interest of\njustice.\n44. On the other hand, Ld. CIT DR seriously objected the\nadmission of additional grounds as well as admission

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

transfer of steam has taken though additional grounds\n\nPage | 42\n\nof appeal be admitted and additional evidences filed in support of\nthe additional claim may deserves to be admitted in the interest of\njustice.\n\n44. On the other hand, Ld. CIT DR seriously objected the\nadmission of additional grounds as well as admission of additional\nevidences

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

transfer of steam has taken though additional grounds\n\nPage | 42\n\nITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\n\nof appeal be admitted and additional evidences filed in support of\nthe additional claim may deserves to be admitted in the interest of\njustice.\n\n44. On the other hand, Ld. CIT DR seriously objected the\nadmission of additional grounds

OMAXE LIMITED,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, the appeal of the assessee in ITA No

Transfer Pricing provisions which are not intended to override the charging provisions of Section 4 o the Act and could not be applied to arbitrarily tax hypothetical or assumed income. c) That without prejudice, he further gravely erred both on facts and in law in increasing the LIBOR rate by 400 basis points for calculating arm’s length price

ACIT CENTRAL CIRCLE-29, NEW DELHI vs. OMAXE LTD. , NEW DELHI

In the result, the appeal of the assessee in ITA No

Transfer Pricing provisions which are not intended to override the charging provisions of Section 4 o the Act and could not be applied to arbitrarily tax hypothetical or assumed income. c) That without prejudice, he further gravely erred both on facts and in law in increasing the LIBOR rate by 400 basis points for calculating arm’s length price

DCIT, CIRCLE- 7(1), NEW DELHI vs. DABUR INDIA LTD., NEW DELHI

In the result, all these appeals are allowed for statistical purposes

801B and 80IC under the head profit and gains. 6. Ld Commissioner of Income-tax (Appeals) erred in law on the facts of the case in deleting the addition of Rs.2,18,081/- made by the AO on account of PF, ESI & EPS contribution after the due date. 7. Ld Commissioner of Income-tax (Appeals) erred

DABUR INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE- 7(1), NEW DELHI

In the result, all these appeals are allowed for statistical purposes

801B and 80IC under the head profit and gains. 6. Ld Commissioner of Income-tax (Appeals) erred in law on the facts of the case in deleting the addition of Rs.2,18,081/- made by the AO on account of PF, ESI & EPS contribution after the due date. 7. Ld Commissioner of Income-tax (Appeals) erred

DABUR INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-7(1), NEW DELHI

In the result, all these appeals are allowed for statistical purposes

801B and 80IC under the head profit and gains. 6. Ld Commissioner of Income-tax (Appeals) erred in law on the facts of the case in deleting the addition of Rs.2,18,081/- made by the AO on account of PF, ESI & EPS contribution after the due date. 7. Ld Commissioner of Income-tax (Appeals) erred

DCIT, CIRCLE-7(1), NEW DELHI vs. DABUR INDIA LTD., NEW DELHI

In the result, all these appeals are allowed for statistical purposes

801B and 80IC under the head profit and gains. 6. Ld Commissioner of Income-tax (Appeals) erred in law on the facts of the case in deleting the addition of Rs.2,18,081/- made by the AO on account of PF, ESI & EPS contribution after the due date. 7. Ld Commissioner of Income-tax (Appeals) erred

DABUR INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE- 7(1), NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

transfer pricing, we do not find any infirmity in the order of ld. CIT(A) that there is no reason to separately benchmark receivables”. 39. The following chart also shows that the margin of the assessee both in the FMCG and non- FMCG segment is much higher than the comparables as demonstrated here under :- 40. Considering the facts

DABUR INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE- 7(1), NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

transfer pricing, we do not find any infirmity in the order of ld. CIT(A) that there is no reason to separately benchmark receivables”. 39. The following chart also shows that the margin of the assessee both in the FMCG and non- FMCG segment is much higher than the comparables as demonstrated here under :- 40. Considering the facts

ACIT, CIRCLE- 7(1), NEW DELHI vs. DABUR INDIA LTD., NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

transfer pricing, we do not find any infirmity in the order of ld. CIT(A) that there is no reason to separately benchmark receivables”. 39. The following chart also shows that the margin of the assessee both in the FMCG and non- FMCG segment is much higher than the comparables as demonstrated here under :- 40. Considering the facts

DCIT, CIRCLE- 7(1), NEW DELHI vs. DABUR INDIA LTD., NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

transfer pricing, we do not find any infirmity in the order of ld. CIT(A) that there is no reason to separately benchmark receivables”. 39. The following chart also shows that the margin of the assessee both in the FMCG and non- FMCG segment is much higher than the comparables as demonstrated here under :- 40. Considering the facts

DABUR INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE- 7(1), NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

transfer pricing, we do not find any infirmity in the order of ld. CIT(A) that there is no reason to separately benchmark receivables”. 39. The following chart also shows that the margin of the assessee both in the FMCG and non- FMCG segment is much higher than the comparables as demonstrated here under :- 40. Considering the facts

ACIT, CIRCLE- 7(1), NEW DELHI vs. DABUR INDIA LTD., NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

transfer pricing, we do not find any infirmity in the order of ld. CIT(A) that there is no reason to separately benchmark receivables”. 39. The following chart also shows that the margin of the assessee both in the FMCG and non- FMCG segment is much higher than the comparables as demonstrated here under :- 40. Considering the facts