THE PR COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S BIESSE MANUFACTURING COMPANY PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

Transfer Pricing Officer has considered the comparable on the basis of qualitative and quantitative filters? 2. Whether on the facts and in the circumstances of the case, Tribunal is right in law in setting aside the disallowance made by assessing authority under section 2(24)(x) read with section 36(1)(va

M/S INDUS TOWERS LTD vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES

In the result, we pass the following order:

Bench: RAVI MALIMATH,N.KUMAR

Section 66 thereof created charge of service tax in regard to taxable services. Service Lax’ is defined in clause (34) of Set lion 65 to mean tax chargeable under the provLsioi is of that napler. 7’axable ceri’icc is dejrnea Iunder sub ‘‘larcsc’ Ib) 1 ½usc 4 1 [ 5j 0 n ° mc a an, srvkc provided tu. znrcr cilia