XIAOMI TECHNOLOGY INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

transfer pricing adjustment. Pursuant to the said order, the Assessing Officer issued a Notice under Section 142(1) of the I.T.Act for the Assessment Year 2018-19 inter alia calling upon the petitioner to show cause, as to why payment of royalty to the foreign entity i.e., Qualcomm and Beijing Xiaomi Mobile should not be disallowed. On 10.08.2022, petitioner submitted

THE PR COMMISSIONER OF INCOME TAX vs. SHRI H NAGARAJA

Bench: S SUNIL DUTT YADAV,B.S PATIL

153A of the Act was issued for the assessment year 2008-09 and 2009-10. The assessee filed return of income for the assessment year 2008-09 declaring the total income at Rs.8,82,13,948/- and for the assessment year 2009-10 at Rs.3,98,90,396/-. By assessment order 4 dated 28.12.2010, the Assessing Officer made addition

M/S BAGMANE DEVELOPERS PVT LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: ARAVIND KUMAR,JAYANT PATEL

Section 153A of the Act and had shown the ‘capital gain’ for the purpose of taxable liability. He submitted that in the assessment proceedings up to the stage of the Tribunal, voluminous records were produced to show that the property of the land was for all purposes can be treated as ‘capital asset’ and there were voluminous circumstances to show

COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. BAGMANE DEVELOPERS PVT LTD

Bench: ARAVIND KUMAR,JAYANT PATEL

Section 153A of the Act and had shown the ‘capital gain’ for the purpose of taxable liability. He submitted that in the assessment proceedings up to the stage of the Tribunal, voluminous records were produced to show that the property of the land was for all purposes can be treated as ‘capital asset’ and there were voluminous circumstances to show

THE PR COMMISSIONER OF INCOME TAX vs. M/S YOKOGAWA INDIA LTD

Bench: B M SHYAM PRASAD,T.M.NADAF

transfer pricing - 5 - HC-KAR NC: 2025:KHC:48752-DB ITA No. 455 of 2022 audit, which would require a year, and it is impossible to implement the directions within one month contemplated under the Act. It is after this Communication dated 22.01.2016 that the assessment, based on the Draft Assessment Order, is completed on 23.08.2016. The conclusion of these