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5 results for “transfer pricing”+ Section 115Aclear

Sorted by relevance

Mumbai106Delhi101Bangalore9Kolkata5Chennai5Pune5SC1Dehradun1

Key Topics

Reassessment3Addition to Income3Section 143(3)2Section 144C2Deduction2

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. DDIT, INTERNATIONAL TAXATION - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

ITA 2082/KOL/2010[2007-08]Status: DisposedITAT Kolkata06 Apr 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

transfer of any capital asset in India. 2) Income which falls under the head “Salaries”; if it is earned in India. 3) Income from “Salaries” which is payable by Government to a citizen of India for services rendered outside India. 4) Dividend by an Indian Company outside India 5) Interest 6) Royalty 7) Fees for technical Services If income

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. ADIT (INTERNATIONAL TAXATION) - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

ITA 1489/KOL/2011[2005-06]Status: DisposedITAT Kolkata06 Apr 2016AY 2005-06

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

transfer of any capital asset in India. 2) Income which falls under the head “Salaries”; if it is earned in India. 3) Income from “Salaries” which is payable by Government to a citizen of India for services rendered outside India. 4) Dividend by an Indian Company outside India 5) Interest 6) Royalty 7) Fees for technical Services If income

ADIT(IT)-3(1), KOLKATA, KOLKATA vs. THE TIMKEN COMPANY, KOLKATA

In the result appeals for AY 2004-05 to 2007-08 are allowed

ITA 387/KOL/2010[2002-03]Status: DisposedITAT Kolkata29 Nov 2017AY 2002-03

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh Am]

For Appellant: Shri Ravi Sharma, ARFor Respondent: Shri N.B.Som, Addl. CIT, Sr.DR

Transfer of Manufacturing process/Technology, global Order fulfilment management, technical support, global availability, development and manufacture of price list capacity support, Emergency Engineering Services, Application of product Engineering, Global Account Management for Deere & Co., Customer Engineering Industrial, S & M Assistance, Evaluation of Manufacturing Processes, process development and capital planning, consulting on facilities issue engineering, Services related to tooling & metrology, tool design

THE TIMKEN COMPANY,KOLKATA vs. THE DDIT, INTERNATIONAL TAXATION - 3(1),KOLKATA, KOLKATA

In the result appeals for AY 2004-05 to 2007-08 are allowed

ITA 1268/KOL/2014[2005-06]Status: DisposedITAT Kolkata29 Nov 2017AY 2005-06

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh Am]

For Appellant: Shri Ravi Sharma, ARFor Respondent: Shri N.B.Som, Addl. CIT, Sr.DR

Transfer of Manufacturing process/Technology, global Order fulfilment management, technical support, global availability, development and manufacture of price list capacity support, Emergency Engineering Services, Application of product Engineering, Global Account Management for Deere & Co., Customer Engineering Industrial, S & M Assistance, Evaluation of Manufacturing Processes, process development and capital planning, consulting on facilities issue engineering, Services related to tooling & metrology, tool design

THE TIMKEN COMPANY,KOLKATA vs. A.D.I.T (INTERNATIONAL TAXATION) - II,KOLKATA, KOLKATA

In the result appeals for AY 2004-05 to 2007-08 are allowed

ITA 2139/KOL/2013[2004-05]Status: DisposedITAT Kolkata29 Nov 2017AY 2004-05

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh Am]

For Appellant: Shri Ravi Sharma, ARFor Respondent: Shri N.B.Som, Addl. CIT, Sr.DR

Transfer of Manufacturing process/Technology, global Order fulfilment management, technical support, global availability, development and manufacture of price list capacity support, Emergency Engineering Services, Application of product Engineering, Global Account Management for Deere & Co., Customer Engineering Industrial, S & M Assistance, Evaluation of Manufacturing Processes, process development and capital planning, consulting on facilities issue engineering, Services related to tooling & metrology, tool design