THE PRL COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. L SURYAKANTHAM, VISAKHAPATNAM

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

M/S VAIBHAV vs. JOINT COMM. OF INCOME TAX RANGE 3 HYD

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

The Commissioner of income Tax-III, vs. M/S Raj Breeders and Hatcheries [Pvt.] Ltd.,

In the result, we do not find any merit in this appeal

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

transferred on cost price can be assessed to tax on a notional price? ii) Whether the assessee

Vodafone Idea Limited vs. The Deputy Commissioner of Income Tax

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

THE PR COMMISSIONER OF INCOME TAX vs. M/s. Value Labs

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

THE COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. M/S. PADMAVATHI MANSION (P) LTD., VIJAYAWADA

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Transfer Pricing’ and ‘Transfer Pricing Adjustments’ made by the concerned authorities below. We consider it appropriate

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

price (ALP) determination by a Transfer Pricing Officer (hereafter “TPO”) who held that the transaction with its associated

M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

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

The Pr. Commissioner of Income-tax vs. D.L.V. Sridhar

Bench: D.V.S.S.SOMAYAJULU,RAMESH RANGANATHAN

Transfer Pricing Officer had accepted the price charged as Arms Length Price, but this he observed

M/S.R.S.RANGADAS vs. THE ASST.COMMISSIONER OF INCOME TAX

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

Principal Commissioner of Income Tax-3 vs. M/s Sri Indra Power Energies Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Transfer Pricing Officer were functionally different even though they satisfied all the qualitative and quantitative filters adopted by the Transfer

Commissioner of Income Tax III vs. SVEC Constructions Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Transfer Pricing Officer only on the basis of the order passed by the Tribunal in case of the assessee

The Pr. Commissioner of Income Tax-2 vs. M/s. GJ Trading Pvt Ltd

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Transfer Pricing Study itself, the transaction relating to Freight Logistic Support Services would clearly qualify the requirements of Article

THE PRL. COMMISSIONER OF INCOME TAX-4, HYDERABAD vs. M/S PEGASYSTEMS WORLDWIDE INDIA PVT. LTD. HYDERABAD

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

The Pr. Commissioner of Income-tax-4 vs. M/s. Lanco Solar Energy Pvt. Limited

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Transfer Pricing Officer)-3, Hyderabad, PAN.No.AABCL7372G, dated:3'l-10-2016 preferred against the Order of the Assistant

The Pr. Commissioner of Income-tax vs. M/s. Lanco Solar Energy Pvt Ltd

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

COMMISSIONER OF INCOME TAX-II vs. M/S IJM (INDIA) INFRASTRUCTURE LIMITED

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

Principal Commissioner of Income Tax-2 vs. M/s.Viskha Container Terminal Private Limited

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Transfer Pricing Officer (TPO) vide letter dated 30.11.2009 and during the course of proceeding before the TPO, assessee