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5 results for “transfer pricing”+ Section 190clear

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Key Topics

Section 34Section 4(1)(a)2Exemption2

COMMNR. OF CENTRAL EXCISE, HYDERABAD vs. M/S. DETERGENTS INDIA LTD

C.A. No.-009049-009051 - 2003Supreme Court08 Apr 2015

Bench: Cegat Was Also Dismissed By The Impugned Judgment Dated 22.4.2003. 2

Section 4Section 4(1)(a)Section 4(4)(c)

transferred from one company to another; depots of Shaw Wallace and DIL were in the same premises; DIL sends monthly newsletters to Shaw Wallace showing production, despatches, purpose, technical problems, quality problems, details of power consumption etc. - and Shaw Wallace fixes the price of DIL products; and unsecured loans of approximately Rs.55 lakhs were given by Shaw Wallace

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 12AA(1) of the IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export of all kind of ready-made garments, knitwear, and garments made of leather, jute and hemp. It does not per se engage in any activity for profit, and its mandate is to ensure that Indian apparel manufacturers, are given forums

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

transfer to the copy/copies any copyright or other marking on the Software or Documentation. d) not use the Software or Documentation for any other purpose than permitted in this Article 20, License or sell or in any manner alienate or part with its possession. e) not use or transfer the Software and/or the Documentation outside India without the written consent

INDUSIND MEDIA AND COMMUNICATIONS LTD. vs. COMMISSIONER OF CUSTOMS NEW DELHI

C.A. No.-002498 - 2018Supreme Court27 Sept 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 111Section 112Section 114ASection 130ESection 18

190 (Tribunal – Mumbai) 3 2015 (322) ELT 421 (SC) = (2015) 16 SCC 263 Civil Appeal No. 2498 of 2018 Indusind Media & Communications Ltd. vs. Commissioner of Customs, New Delhi 10 Customs Act and the appellant will also be liable for penalty.” In the premises, by Order under appeal, the matter was remanded to the adjudicating authority only for the purpose

M/S. AMCO BATTERIES LTD., BANGALORE vs. COMMNR. OF CENTRAL EXCISE, BANGALORE

In the result, Section 33-B of the Amended Act is held to be

C.A. No.-005941-005942 - 1999Supreme Court26 Feb 2003
For Respondent: Collector of Central Excise, Bangalore
Section 3

190. A declaration that an order made by a court of law is void is normally part of the judicial function and is not a legislative function. Although there is in the Constitution of India no rigid separation of powers, by and large the spheres of judicial function and legislative function have been demarcated and it is not permissible