internal documents, i.e., internal
procedures followed by the assessee. Both of them have made reference to
the internal documents prepared by the assessee only ... documents. Hence the flaw, if any, in the availability of internal documents
would not render the external evidences such as, invoices, delivery challans
analysis
using transitional net margin, which serve as corroborative analysis
for the International transactions relating to contract revenue and
from the projects with ... deleted.
2.5. The Ld. D.R. submitted that as per TP documents international
transaction representing sales to AE has been benchmarked using
TNNM method
facts of
the case, the appellant was directed to submit further supporting
documents / evidences to substantiate the objection / claims raised
in the grounds of appeal ... convenience
the name of the party is written in short in internal documents.
Sample bill has been enclosed at page no 6-158. The said
decision of the majority
not to assign evidentiary value to the internal document
(R6) written by the Engineer to NHAI while at the same
time
being to coerce him into making false statements.
THE CONTENTIONS
20. The document in the nature of Enforcement Case Information
Report (ECIR) is concededly ... respondents, however, seek
to refer to it as "an internal document of Directorate of Enforcement
for proper identification of a particular case
M/S Oil And Natural Gas Corporation Ltd vs M/S Interocean Shipping (India) Pvt
obtain bail bond from the accused. Police cannot demand any property document from him. A station bail cannot be cancelled by the police. Cancellation ... personal liberty of the human being. The influence of this international document is found in the subsequent basic document of India viz., Constitution of India
accordance with
Indian Transfer pricing law. Further, information and documents relating to the
international transaction have been kept and maintained by the assessee in accordance ... record of the above mentioned
procedure and other information and documents relating to the international
transaction that were required in accordance with the provisions contained
documents sought to be relied
upon by the appellant to negate the disallowance made by
the A.O. are not third documents which could support ... Similarly,
copy of credit note issued by appellant is only an internal
document. Copy of bank statement is only a proof of
payment and nothing
longer acceptable. "Sustainable Development" is
the answer. In the international sphere,
"Sustainable Development" as a concept came to
be known ... international law jurists.
11. Some of the salient principles of
"Sustainable Development", as culled out from
Brundtland Report and other international
documents
