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19 results for “transfer pricing”+ Section 79clear

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Delhi1,408Mumbai1,354Bangalore586Karnataka315Chennai303Ahmedabad290Kolkata234Hyderabad204Surat157Jaipur146Pune142Cochin121Indore111Chandigarh107Rajkot53Calcutta53Cuttack41Visakhapatnam38Lucknow30Nagpur21Raipur20SC19Agra19Guwahati16Telangana15Jodhpur14Dehradun11Amritsar10Jabalpur9Ranchi7Panaji7Varanasi6Rajasthan4Patna3Allahabad2Orissa2Kerala2Andhra Pradesh1

Key Topics

Section 17(5)(d)7Section 144C6Section 806Section 37(1)5Addition to Income5Section 114Section 1323Section 11A3Penalty3Section 104

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 144CSection 153Section 153(1)Section 44B

79,980/-. Undisputedly, Respondents are eligible assessees as per Section 144C(15) of the Act. In accordance with Section 144C, respondents filed their objections before the Dispute Resolution Panel (for short, ‘DRP’) against the draft assessment order, which eventually did not accept respondents’ case and by an order dated 28.09.2017 gave directions to the Assessing Officer. Upon receipt

LIPI BOILERS LTD. THROUGH ITS CHIEF EXECUTIVE vs. THE COMMISSIONER OF CENTRAL EXCISE, AURANGABAD

C.A. No.-000856-000857 - 2011
2
Capital Gains2
Deduction2
Supreme Court
10 Nov 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 11A(1)Section 35L(1)(b)

transfer pumps and their drives. • All Bagasse Carrier Chain and Drives. • Economizer and Air Pre-heaters. • Soot Blowers AND • Supply of Boiler structural material.” (Emphasis supplied) 59. A close reading of Clause 2.1, and Clause 3.1 of the contract, respectively, indicates that the scope of the contract was design, procurement, manufacture and supply of the machinery and equipment

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

C.A. No.-003738-003739 - 2023Supreme Court16 May 2023

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 260A

Section 406 makes it abundantly clear that any such act by a carrier attracts the offence under Section 406. The Court in other words would have to allow the commission of an offence by the appellant in the process of finding that 71 the appellant is the owner of the goods. In other words, proceeding on the basis that there

M/S. STEEL AUTHORITY OF INDIA LTD. (UNIT BHILAI STEEL PLANT) ISPAT BHAWAN . THROUGH ITS SR. MANAGER (F AND A) vs. COMMISSIONER OF CENTRAL EXCISE RAIPUR

C.A. No.-002150-002150 - 2012Supreme Court08 May 2019

Bench: Us. 2. Very Briefly Put, The Question Which We Are Called Upon To Consider & Resolve Is As To Whether Interest Is Payable On The Differential Excise Duty With Retrospective Effect That Become Payable On The Basis Of Escalation Clause Under Section 11Ab Of The Central Excise Act, 1944 (Hereinafter Referred To As “The Act”). 3. In This Batch Of Appeals, We Will Treat C.A. No.2150/2012 As The Leading Case. We Will Refer To The Said Case As The Sail Case. In The Said Case Originally, The Appellant Company Which Is Manufacturer Of Various Products Including Rail

Section 11Section 11A

transfer of possession. However we 17 need not say anything further as it is not necessary for the cases at hand. Section 3 is the charging section. With effect from 1.7.2000 under the Finance Act of 2000, Section 4 of the Act which is crucial for our case reads as follows: “4. Valuation of excisable goods for purpose of charging

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

C.A. No.-000262-000262 - 2026Supreme Court15 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

price of shares. Therefore, in the mechanism of capital gains computation, what is relevant is not only the sale of shares but also the purchase of shares. Thus, the entire transaction of acquisition as well as sale 14 of shares, as a whole, is required to be examined, and a dissecting approach by examining only the sale of shares

STATE BANK OF INDIA vs. COLLECTOR OF CUSTOMS, BOMBAY

C.A. No.-002935-002935 - 1996Supreme Court11 Jan 2000
For Respondent: COLLECTOR OF CUSTOMS, BOMBAY
Section 27

Section 14 Rules have been framed, In the present controversy we are only concerned with the interpretation of Rule 9(l)(c) read with the Note of the Rules. These Rules apply to imported goods where a duty of customs is chargeable by reference to their value. Trans-action value" under clause (f) of Rule 2 has been defined

DELHI FARMING & CONSTRUCTION(P) LTD. vs. COMMNR. OF INCOME TAX, DELHI

In the result, we set aside the judgment of the High Court and uphold the

C.A. No.-007525-007527 - 2001Supreme Court26 Mar 2003
For Respondent: COMMISSIONER OF INCOME TAX, DELHI
Section 104

transferred was agricultural land. In Cardamom case (supra) the only argument urged was that capital gains were not part of the business profits, and therefore, could not be taken into account in reckoning the distributable income. This contention was rejected by the Kerala High Court by pointing out that section 109(i), while defining "distributable income", specifically takes

GUNWANTLAL GODAWAT vs. UNION OF INDIA CUSTOM AND CENTRAL EXCISE THROUGH COMMISSIONER

The appeals are disposed of as indicated above

C.A. No.-004711-004712 - 2011Supreme Court22 Nov 2017

Bench: HON'BLE MR. JUSTICE J. CHELAMESWAR

Section 126M

transfer to treasury, as a punishment or in enforcement of law. Though,   the   expression   is   generally   understood   as   having implications associated with a crime. However, it is now well settled at least by two15 earlier judgments of this Court that the liability for confiscation   of   property   could   be   purely   civil   in   nature   as   a consequence of the violation of some

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

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

C.A. No.-002948-002948 - 2023Supreme Court03 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 17Section 17(5)(c)Section 17(5)(d)

price of services they supply, i.e., renting/leasing/letting out, etc. Further, CGST is leviable on the supply of these services, resulting in tax on tax or the cascading effect of tax. Moreover, due to the denial of ITC, the assessees have to bear the tax burden. Thus, the interpretation put by revenue to clauses (c) and (d) of Section

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

THE BANK OF RAJASTHAN LTD. vs. COMMISSIONER OF INCOME TAX

Appeals are dismissed

C.A. No.-003291-003294 - 2009Supreme Court16 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 18Section 19Section 20Section 21

79] , that business income is broken up under   different   heads   only   for   the purposes   of   computation   of   the   total income : by that break up the income does   not   cease   to   be   income   of   the business, the different heads of income being only the classification prescribed by   the   Indian   Income   Tax   Act   for computation of income.”” (emphasis added) The same principles

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-002506-002509 - 2020Supreme Court05 Jun 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 80

Section 85-C earlier and Section 80-O later were inserted to the Act of 1961. Noteworthy it is that from time to time, the 53 ambit and sphere of Section 80-O were expanded and even the dealings with foreign Government or foreign enterprise were included in place of “foreign company” as initially provided. The requirement of approval

UCO BANK vs. COMM.OF INCOME TAX, WEST BENGAL

C.A. No.-000235-000235 - 1996Supreme Court13 May 1999
For Respondent: COMMISSIONER OF INCOME-TAX, WEST BENGAL
Section 256(1)Section 263

79 the taxability of interest on doubtful debts credited to suspense account will be decided in the light of the Board’s earlier circular dated 6.10.1952 as the said circular was withdrawn only in June, 1978. The new procedure under the circular of 9th of October, 1984 will be applicable for and from the assessment year 1979-80. All pending

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

prices given in "Accommodation Times" I am of the opinion and feel that the rate of the Residential Apartment in the area in 1981 would be in between Rs.2500 to Rs.3000/- per S.FT. I think that the lower value of Rs.2500 per S.FT. as fair and reasonable. This rate will be fair and reasonable for the share of http://JUDIS.NIC.IN

COMMNR. OF CUSTOMS, MUMBAI vs. M/S. B.V. JEWELS AND ORS.'

The appeals are allowed to the extent indicated

C.A. No.-004254-004260 - 2003Supreme Court14 Sept 2004
For Respondent: M/s B.V. Jewels and Ors
Section 112Section 114Section 125(1)Section 125(2)Section 28Section 28(2)

79 hand pieces, 500 carbon brushes were found in original packages having remained unused and uninstalled for a period over six and half years violating condition xiv(b)(i) contained in Notification 196/87 Cus., which stipulated that the equipment had to be installed and used within a period of 1 year from the date of importation. CEGAT observed that condition

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

C.A. No.-008228 - 2019Supreme Court09 Dec 2021

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 35L(1)(b)Section 64(3)Section 65Section 65(10)Section 65(105)Section 65(12)Section 65(7)Section 83

Section 66 B accompanied by the definition of service under Section 65B (44) and the legislature further providing for the negative 80 list of services which stood excluded from the levy of service tax in Section 66 D, the question would only be whether there is any service and whether it is excluded under Section 66 D. The relevant part

PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) vs. LALJIBHAI KANJIBHAI MANDALIA

The appeal is allowed and the order passed by the High

C.A. No.-004081-004081 - 2022Supreme Court13 Jul 2022

Bench: HON'BLE MR. JUSTICE HEMANT GUPTA

Section 132Section 132(1)Section 143(3)

transferred a sum of Rs. 6 crores on 01.06.2016 and Rs. 4 crores on 21.06.2016 to M/s Goan Recreation Clubs Private Ltd. The assessee secured the loan by way of a mortgage of the property forming part of Survey No. 31/1-A situated in Village Bambolim, Distt. North Goa. It is an admitted fact that the assessee became the Director

M/S APEX LABORATORIES P. LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYER UNIT II

The appeal is dismissed without order on costs

C.A. No.-001554-001554 - 2022Supreme Court22 Feb 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 37(1)

prices would have saved the program and beneficiaries $1.8 billion. See Appendix Table A for these drugs, and figure 2 below for an example. In terms of beneficiary cost-sharing, we find similar results as for the overall calculation. Average per beneficiary spending is significantly higher for these brands than for the substitutable generics. (See Appendix Table A, also.) Brand