191 results for “transfer pricing”+ Transfer Pricingclear
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The Appeal is allowed to the aforesaid extent
Bench: HON'BLE THE CHIEF JUSTICE
PRICE UNDER SECTION 92 – GUIDELINES TO TRANSFER PRICING OFFICERS AND ASSESSING OFFICERS TO OPERATIONALISE TRANSFER PRICING
The appeals are allowed
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA
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transfer pricing disputes. To reduce the impact of judgemental errors in determining transfer price in international
Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
pricing adjudication by the Transfer Pricing Officer (TPO, for short) and the Assessing Officer (AO, for short
Appeals are allowed
Bench: HON'BLE MR. JUSTICE M.R. SHAH
transfer pricing, the arm’s length price is to be determined taking into consideration the guidelines stipulated
price method and cost plus method under the transfer pricing in the Income-tax Act, 1961. Role
Appeals are hereby dismissed
transferred to any other business carried on by the assessee, the price charged for such transfer should
price. and adjustment of the rights of the partners in a dissolved firm is not a transfer, nor is it for a price
transfer of assets notwithstanding the fact that the Company paid a price fixed for the transfer of assets
price was paid by the customers as ‘consideration’ for these goods i.e. transfer of property of the goods
Transfer Pricing Officer8 passed an order under Section 92CA (3) determining the Arm’s Length Price of royalty
price but only a distribution of the assets of the companies which had gone into voluntary liquidation. Such a transaction does not amount to sale, exchange, relinquishment or transfer
price was paid for the controlling interest which was being transferred along with the shares. HELD : The appeal
In the result we allow these appeals, vacate the answers
price of the goods mentioned therein and transferred those P.D.Os to his buyers after receiving the price
In the result, the appeal is dismissed
price once the goods are cleared in packed condition as per requirement of Standards of Weights and Measures Act, 1976. It was admitted that it was only stock transfer
price or an item incidental to the transfer of the goods dealt with by the assessee. According to High
price of the goods covered by the delivery orders and transferred those P.D.Os. to buyers after receiving the price
Transfer Pricing Adjustment, Capitalization of Licence Fees, 3G Spectrum Fees, Asset Restoration Cost Obligation including the effect of amalgamation
price for the transfer of the vehicle since the entire amount was paid as hire. This contention was not accepted
The appeal is dismissed with costs throughout
transfer for a price from one party to another of something that formed part of the enduring asset
Appeals are dismissed but in
transfer of property in, and the delivery of the possession of, a chattel as a chattel to the buyer where, however, the principle object of work undertaken by the payee of the price
