Search: transfer pricing

3 results for “transfer pricing”+ Section 16A(6)clear

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Section 1472 Section 1482 Section 402

DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR

The appeal is allowed

C.A. No.-002746-002746 - 2007Supreme Court18 May 2007

For Respondent: Joint Commissioner of Income Tax, Mumbai & Anr

6\005It must be remembered that the proceedings under Section 28 are of a penal nature and the burden is on the Department to prove that a particular amount is a revenue receipt. It would be perfectly legitimate to say that the mere fact that the explanation of the assessee is false does not necessarily give rise to the inference

M/S. TECHNO SHARES & STOCKS LTD. vs. COMMISSIONER OF INCOME TAX-IV

C.A. No.-007780-007781 - 2010Supreme Court09 Sept 2010

Section 143(1)Section 147Section 148Section 32(1)(ii)

DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR

M/S. TECHNO SHARES & STOCKS LTD. vs. COMMISSIONER OF INCOME TAX-IV

DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR

M/S. TECHNO SHARES & STOCKS LTD. vs. COMMISSIONER OF INCOME TAX-IV

SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER