THE PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S EQUANT SOLUTIONS INDIA PVT LTD

Appeals stand disposed of in the above terms

Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN

transfer Pricing officer passed an order under Section 19 CA(3) of the Income Tax Act, 1961 (for short the 'Act') on 9th January

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

price of ` 120 crores and a suitable private partner M/s NRI Academic Sciences was accepted and a consortium was later on formed by the name of PIMS Medical Educational Charitable Society having upfront of ` 131.00 crores and annual concession fee of 5% from the 8th year from the proposal acceptance date. The concession agreement was signed by the parties