transaction shall be determined by any of the
following methods, being the most appropriate
method, having regard to the nature of transaction or
class ... prescribe,
namely :-
(a) comparable uncontrolled price method ;
(b) resale price method ;
(c) cost plus method ;
(d) profit split method ;
(e) transactional net margin method
Pr. Commissioner Of Income Tax - 6 vs Eight Roads Investments Advisors Pvt ... on 27 February
income, profits and gains in accordance with the method of accounting re-gulariy employed by the assessee whether or not that method in fart shows ... Income-tax Officer was not entitled to split up the method of accounting and to regard the profit and loss account apart from the covering
thing, the credit of the owner is different, and that may affect methods of business.
5. Under the amended Act the scheme as to succession ... income, profits and gains of the previous year. So that there you cease to treat the business as a single unit, and split
thing, the credit of the owner is different, and that may affect methods of business.
Under the amended Act the scheme as to succession ... income, profits and gains of the previous year. So that there you cease to treat the business as a single unit, and split
Rajendra Dinanath Patil vs Usman Sajjan Patel And Others on 22 November, 1991
Equivalent citations
Neelkamal Realtors Suburban Pvt. Ltd. ... vs The Union Of India And 2 Ors on 6
Manubhai A. Sheth And Others vs N.D. Nirgudkar, 2Nd Income-Tax ... on 18 June
M/S. Vodafone India Service Pvt. Ltd vs Union Of India on 6 September, 2013
Capsulation Services Pvt. Ltd. vs Commissioner Of Income-Tax, Bombay ... on 11 October, 1972
Equivalent
