114 results for “transfer pricing”
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Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
Transfer Pricing Analysis and chosen comparables which may or may not be agreed by the Revenue Authorities or Transfer Pricing
In the result, we do not find
Showing 1–20 of 114 · Page 1 of 6
Transfer Pricing Officer, the assessee's submission in response to the same and order of the Transfer Pricing Officer for Assessment
In the result, the appeal fails and is hereby dismissed
Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI
Transfer Pricing Officer, who by an order dated 30.01.2014 inter alia computed the transfer pricing adjustment at Rs.20,20,07,861/- under
Appeal is allowed and the judgments and decrees passed by the
Bench: The Learned Trial Court) Was Allowed & The Judgment & Decree Dated 12.12.2000, Passed By Learned Senior Sub Judge, Kullu Was Set-Aside. (Parties Shall Hereinafter Be Referred To In
transfer of ownership for a price. In a sale, there is an absolute transfer of all rights in the properties
In the result, we do not find any merit in this appeal
transferred on cost price can be assessed to tax on a notional price? ii) Whether the assessee has the right
The appeal is disposed of with liberty as prayed for by the learned
Bench: P.SAM KOSHY,N.TUKARAMJI
Transfer pricing Officer ignoring the findings of the Transfer Pricing Officer? 2. Whether on the facts and in circumstances of the case
Bench: P.KESHAVA RAO,V RAMASUBRAMANIAN
Transfer Pricing Report. iii) Whether on the facts and circumstances of the case, the Tribunal was correct in rejecting Infosys
Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD
Transfer Pricing’ and ‘Transfer Pricing Adjustments’ made by the concerned authorities below. We consider it appropriate to quote Date of Judgment
price (ALP) determination by a Transfer Pricing Officer (hereafter “TPO”) who held that the transaction with its associated enterprise (AE) was at arm‟s length
The Appeal is dismissed
Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO
price is not a transfer of chattel qua chattel, the contract is of work and labour. The Adjudicating authority also
Bench: D.V.S.S.SOMAYAJULU,RAMESH RANGANATHAN
Transfer Pricing Officer had accepted the price charged as Arms Length Price, but this he observed did not matter for the Transfer
Appeals are disposed of, with no order as to costs
Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN
transfer of shares as the market price of NIIT shares in September, 1998 had arisen and increased to around Rs.1300
Transfer Pricing Officer were functionally different even though they satisfied all the qualitative and quantitative filters adopted by the Transfer
Transfer Pricing Officer only on the basis of the order passed by the Tribunal in case of the assessee for other
Transfer Pricing Study itself, the transaction relating to Freight Logistic Support Services would clearly qualify the requirements of Article 12 of the DTAA
Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA
Transfer Pricing)-ll, 3'd iioor, O Block, I T. Towers, A C Guards, Hyderabad - 500004' Between: The Pr. Commissioner
Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY
Transfer Pricing Officer)-3, Hyderabad PAN/GIR No. AABCL7372G dated 27-O1-2016. Between: The Pr. Commissioner of lncome{ax-4, Hyderabad
Transfer Pricing Officer)-3, Hyderabad, PAN.No.AABCL7372G, dated:3'l-10-2016 preferred against the Order of the Assistant Commissioner
Appeal is dismissed as withdrawn
Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO
Transfer Pricing ) Hyderabad, PAN No.AAAC170674 dated 28-01-2013, preferred against the Order of the Deputy Commissioner of lncome Tax dated
Transfer Pricing Officer (TPO) vide letter dated 30.11.2009 and during the course of proceeding before the TPO, assessee vide its letter
