ratios
are converted from OP/TS to OP/TC, OP/TC for comparable
companies which will be 19.93% and OP/TC for Chennai Unit
will ... Valves Ltd. 14.32%
Average 16.62%
Average (OP/TC) 19-93%
5 Request before ITAT
Sr. No. Name OP/Sales OP/TC
i DHPIndiaLtd
counsel for OP-1 further submitted that the Distribution Agreement between OP-1
and OP-2 pertained only to offline sales and not online sales ... offline sales and not with respect to
online sales of products. Since no rights for online sales has been given to OP-1,
the question
Uttar Gujarat Vij Company Ltd. vs Agahr Group Co.Op.Cotton Sale Ginning ... on 12 June, 2019
Author: Anant S. Dave
Bench: Anant S. Dave ... COMPANY LTD. & 1 other(s)
Versus
AGAHR GROUP CO.OP.COTTON SALE GINNING & PRESSING
SOC.LTD.
==========================================================
Appearance:
MS LILU K BHAYA
Supreme Court in the case of M/s The Totgars Co-op. Sale
Society Ltd. Vs. ITO, Karnataka (Civil Appeal No. 1622 of 2010, dated ... Supreme Court in the case of M/s The Totgars Co-op. Sale Society Ltd.
Vs. ITO, Karnataka (Civil Appeal No. 1622 of 2010, dated
adopt the
TNMM as MAM with OP/OC as PLI. As adopted CUP as MAM and
OP/Sales as the PLI, the TPO selected ... gave up his proposal in favour of
OP/OC. The assessee's OP/Sales - PLI is worked out at
(-)4.91% (Para
service on the part of OPs, besides indulgence in unfair trade practice. They seek below noted relief against OPs :-
OPs be directed to obtain ... OPs relied upon affidavit of Vishal Mehta authorized signatory of OPs as Ex.OP-1-2/A. Ex.OP-1 is possession letter in favour
same are as
under:
A.Y 2009-10
Revised Revised OP
Particulars OP/Sales (Exl /Sales(Exl
AMP & S&D AMP
expense) expense ... Taxpayer 46.40% 34.77%
A.Y 2012-13
Particulars Revised OP/Sales Revised
(Exl AMP & S&I) OP/Sales (Exl
Associated Alcohols
selected the following six
comparables.
S. Name of the company OP/Sales
No. (%)
1. Malayalam Communications Ltd. 36.18
2. Raj Television Network ... selected the
following co mparables:
S. No. Name of the company OP/Sales(% )
1. Cybermedia Media India Online Ltd. 7.12
2. Mahalaxmi Commercial Services
Total
Cost [ C/B]
Average arm's length OP/Sales 10.36%
Average arm's length OP/Costs 11.56%
The arm's length ... income after I+G 6,45,505
tolerance of 5%
K OP/Sales 10.36%
L ReAdjusted Profits JxK 66,874
M Adjusted Costs
2016) and taxing the same. The
said citation of Totgars Co-op. Sale Society Ltd. relied upon
by the Respondent is inapplicable to the appellant ... case. It
is submitted that in Totgars Co-op. Sale Society Ltd., the
Hon'ble Apex Court as well
