135 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
Showing 1–20 of 135 · Page 1 of 7
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 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
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
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
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
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
transfer. The company paid the price for the redemption of the shares out of its fund to the assessee
Appeals stand disposed of in terms of
transfer of goods for a price cannot be subject to service tax. 4.7 It is submitted that it is true
price being paid for the goods, i.e. transfer of advance import licence in favour of the seller by the buyer
transferred as a going concern for slump sale price, in the absence of evidence on record as to how the slump
Bench: HON'BLE MR. JUSTICE SANDEEP MEHTA
price settled in the MoUs. For this purpose, the respondent would be required to negotiate with the original landowners and facilitate the transfer
price declaration under Rule 173-C in regard to the goods transferred to its depot in Surat for sale
Appeals are dismissed
Bench: HON'BLE MR. JUSTICE ABHAY S. OKA
price or face value. In many cases, Banks hold the same as investments. Whether the Bank has held HMT security as investment or stockintrade will depend on the facts of each case. HTM Securities can be said to be held as an investment (i) if the securities are actually held till maturity and are not transferred
