raiding team was not produced. Further, the field testing kit or
electronic weighing machine was also not produced in Court to prove
that any such ... also collected the
IO kit, field testing kit and electronic weighing machine. He testified
that the team had reached near ISBT Flyover at about
following
information:-
"(A) Kindly provide me Test Reports of Electric Cables got
tested by the Central Electronics Limited, Sahibabad
from any Govt. Laboratory during ... details of
payments testing charges made.
(B) Kindly provide me Test Reports of Electric Cables got
tested by the Central Electronics Limited, Sahibabad
testing kit. He stated that when they had left their office, the IO had
taken his bag which contained a field testing kit, electronic weighing ... Heroin on being tested by the field testing kit. It
weighed 2 kg, on being weighed on the electronic weighing machine.
The IO took
deposed
that SI Sunil Jain collected the IO bag, field testing kit and electronic
weighing scale. They, along with the secret informer, went to Ganesh ... Yogesh and HC
Rajesh. The IO took the IO bag, Field Testing Kit, electronic weighing
machine and left for the spot in a Government vehicle
Rajesh. She stated that she collected the IO Kit bag, field testing
kit, electronic weighing machine from the office and made a departure
entry vide
instructions, a raiding
team was constituted and after collecting the field testing kit,
electronic kit, electronic weighing machine and other accessories, the
raiding team reached
that the parties had entered into an Agreement
for designing, developing, testing of electronic aspects of the petitioner's
integrated invention 'MedX
ITAT in LG Electronics India Pvt.
Ltd. v. ACIT (2013) 140 ITD 41 (Del) adopted the 'Bright Line Test ... viii) The Bright Line Test was judicial legislation. By validating the
Bright Line Test the Special Bench in LG Electronics Case (supra)
went beyond Chapter
computing the net profit
margin. Once the comparables pass the functional analysis test and
adjustments have been made, then the profit margin as declared
when ... viii) The Bright Line Test was judicial legislation. By validating
the Bright Line Test the Special Bench in LG Electronics Case
went beyond Chapter
reimbursed by the foreign AE.
The ITAT's decision in LG Electronics
3. Before discussing the facts of the present case it requires ... viii) The Bright Line Test was judicial legislation. By validating
the Bright Line Test the Special Bench in LG Electronics Case
went beyond Chapter
