THE PR. COMMISSIONER OF INCOME TAX vs. M/S EDS ELECTRONICS DATA SYSTEMS INDIA PVT.LTD.

In the result, we do not find any merit in this

Bench: ALOK ARADHE,R. NATARAJ

disallowances with regard to addition on account of income from other sources, addition on account of foreign exchange loss and addition on account of Arms 6 Length Price (ALP). 5. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals) who by an order dated 21.01.2009 inter alia held that respondent has earned a profit in technical

M/S J K CEMENT WORKS vs. THE STATE OF KARNATAKA

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

92B of the Union List. The word ‘goods’ appearing in Entry No.54 of the State List has to be understood as defined under Article 366 (12) which defines goods as ‘goods’ includes all materials, commodities and articles; . Thus, the meaning of goods assigned under the General Sales Tax Law or the VAT Law is with reference to the goods which

THE COMMISSIONER OF INCOME TAX vs. PRAVEEN V DODDANAVAR

Bench: SREENIVAS HARISH KUMAR,VINEET KOTHARI

92B of the Union List. The word ‘goods’ appearing in Entry No.54 of the State List has to be understood as defined under Article 366 (12) which defines goods as ‘goods’ includes all materials, commodities and articles; . Thus, the meaning of goods assigned under the General Sales Tax Law or the VAT Law is with reference to the goods which

THE BAILHONGAL URBAN COOPERATIVE BANK LTD vs. THE COMMISSIONER OF INCOME TAX

Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR

92B of the Union List. The word ‘goods’ appearing in Entry No.54 of the State List has to be understood as defined under Article 366 (12) which defines goods as ‘goods’ includes all materials, commodities and articles; . Thus, the meaning of goods assigned under the General Sales Tax Law or the VAT Law is with reference to the goods which