railway infrastructure projects assigned by MoR includes
doubling (3rd/4th lines) gauge conversion, new lines railway electrification
and major bridges.
4. It is relevant
converted into share
capital after conversion. The AO has failed to draw a line between the
funds raised on hypothecation of stock and other current
acceptable as neither the TPO nor the taxpayer considered
functional lines within IT enabled services. Final comparables
considered by the taxpayer as well ... regarding
horizontals or functional lines within IT enabled services.
Neither the taxpayer nor the TPO did go into functional lines /
horizontals within IT enabled services
support collating data of a particular line of business as
requested, compiling and then sending after necessary conversion in to
the desired format. The information
Steria India Ltd., Noida vs Addl.Cit, Speciaql Range-8, New Delhi on 28 September
tour operator or of a travel agent, in Indian currency obtained by conversion of foreign exchange brought into India through an authorized dealer, from ... conversion of foreign exchange brought into India, through an authorised dealer in foreign exchange, by the tour operator, travel agent or air line, on behalf
treat the conversion of shares in any arrangement other than amalgamation, as is involved in the present appeal, a provision on the lines similar
treat the conversion of shares in any arrangement other than amalgamation, as is involved in the present appeal, a provision on the lines similar
addition of
Rs.110,12,46,285/-on the subject of conversion of capital
assets into stock-in-trade and the sale thereof.
Vide para ... Income Tax Act and remarked that since the
computation is in line with the provisions of the Section 45(2) ,
the addition made
record which gives the profile of the assessee
exactly on the same lines as has been incorporated above from the
relevant part ... from one file format to
another which include conversion of legacy material to electronic
formats, conversion from one electronic to another for various
needs
