THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

TP)A No.149/Bang/2014 for the assessment year 2008-2009 and seeking to confirm the order passed by the Joint Commissioner of Income Tax, LTU, Bangalore. 10. The above appeals were admitted on 8.10.2020 and the following substantial questions of law were formulated: “1. Whether, on the facts and in the circumstances of the case, the Tribunal is right

APPLE INDIA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

SECTION 260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED:03.08.2018 PASSED IN ITA NOS.422 AND 423/BANG/2018 (ANNEXURE-A), FOR THE ASSESSMENT YEAR:2013-2014 AND 2014-2015, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED THEREIN AND ETC. THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 13.12.2022 COMING ON FOR PRONOUNCEMENT

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

68,440/- (b) In respect of Helicopter Hiring Charges 72,23,641/- Total adjustments Rs.112,20,92,081/- 7. It is further stated that the draft assessment order came to be passed under section 144C read with Section 143(3) of the Income Tax Act, 1961 by adopting the above adjustments to the value of the international transactions