Nobel India Limited A.Y.2009-10 15
Controlled services transaction - (i) In general. A controlled services
transaction includes any activity (as defined in paragraph ... more other
members of the controlled group (the recipient(s)).
Thus, as per this definition of services, first there should be an activity performed
Food Adulteration Rules, 1955. The Tea
(Marketing) Control Order, 2003, The tea (Distribution & Export) Control Order, 2005 as
well as the Rules and Regulations ... Policy, Food Adulteration Rules, 1955, Tea
(Marketing) Control Order, 2003, etc. We also find that the definition of 'manufacture' as per
Section
Almatis Alumina Private Ltd, Kolkata vs Dcit, Circle-8(1), Kolkata, Kolkata on 16 April
D.C.I.T./A.C.I.T., Circle-3(2), ... vs M/S Unicorn
Acit, Cir-3(2), Gangtok, Sikkim, ... vs M/S Unicorn Industries,, Sikkim on 25 January
Nobel India Limited A.Y.2009-10 15
Controlled services transaction - (i) In general. A controlled services
transaction includes any activity (as defined in paragraph ... more other
members of the controlled group (the recipient(s)).
Thus, as per this definition of services, first there should be an activity performed
section 47(9v) and (v). The wider
definition of a holding company with emphasis on "control" as the guiding factor is not
adopted ... section 47(9v) and (v). The wider definition of a holding company with
emphasis on "control" as the guiding factor is not adopted
implies domain and control over a property. Capital asset includes every kind
of property as generally understood. The definition of 'capital asset' under ... control over the apartments identified by him. The assessee was having legal right over the
property and for this we have to note the definition
Policy, Food Adulteration Rules, 1955, Tea (Marketing) Control Order, 2003, etc.
We also find that the definition of 'manufacture' as per Section ... nature. The definition
of 'manufacture' under the SEZ Act , Exim Policy, Food Adulteration Rules and Tea
(Marketing) Control Order is much wider than
Policy, Food
Adulteration Rules, 1955, Tea (Marketing) Control Order, 2003, etc. We also find that the
definition of 'manufacture' as per Section ... nature. The definition of 'manufacture' under the SEZ Act , Exim
Policy, Food Adulteration Rules and Tea (Marketing) Control Order is much wider than