technical and other support required by the assigned contract.
8. PRODUCT DEFINITION AND CONTROL
8.1 AMADEUS Marketing will define for Amadeus India the following
there was no change in the management
and control. Therefore, the conditions stipulated in the definition of the
term property is clarified ... foreign company have been sold resulting into transfer of
management and control. Hence the above transaction is not
chargeable to tax in India
Huawei Technologies Co. Ltd., P.R. ... vs Dcit, Circle Gurgaon, International ... on 9 December, 2020
area to which Delhi Rent Control Act, 1958 applies has not been fixed by the Controller under section 9 of the Act and the period ... area to which Delhi Rent Control Act, 1958 applies has not been fixed by the Controller under Section 9 of the Act and the period
Religare Finvest Ltd., New Delhi vs Dcit, Circle- 21(1), New Delhi on 13 July
account of transfer of
an asset, which falls within the definition of capital asset u/s 2(14) of the
Act and the provisions ... divulges that 'rights of
management or control or any other rights whatsoever' fall within the
definition of capital asset with retrospective effect from
Control Order 1955, Import and Export (Control) Act 1947, CCS and Custom and Central Excise duties Draw Back Rules, 1971 have been referred, the definition ... inclusive definition is to include something more in the definition which otherwise it would not have meant and therefore an inclusive definition
definition of the term "salary" is inclusive and it is well settled rule of interpretation of inclusive definition that it is not controlled
method as most appropriate method to these GC transactions.
Controllable Uncontrolled Price - CUP method is applied when a
price is charged for a product ... price of a controlled transaction with the AE. None of the
CUPs used by the TPO falls within the said definition of external
CUP. Thus
same is
not the case of the computer, which cannot be controlled by any
such manufacturer or producer.
h) The POS terminals are used ... logic, arithmetic, data storage
and retrieval, communication and control,"
POS Terminals defers from Computer Definition given in
explanation (xi) Sec 36.
- limited to arithmetic
