following methods:
(a) Comparable Uncontrolled Price Method (CUPM)
(b) Resale Price Method (RPM)
(c) Cost Plus Method (CPM)
(d) Profit Split Method (PSM)
(e) Transactional ... prescribe, namely:-
(a) comparable uncontrolled price method;
(b) resale price method;
(c) cost plus method;
(d) profit split method;
(e) transactional net margin method
prescribe, namely : -
(a) comparable uncontrolled price method;
(b) resale price method;
(c) cost plus method;
(d) profit split method;
(e) transactional net margin method ... prescribe, namely (a) comparable uncontrolled price method,
(b) resale price method, (c) cost + method, (d) profit split
method, (e) transactional net margin method
The Commissioner Of Income-Tax vs M/S. Mcmillan & Co on 16 October, 1957
interest of the
partners, are mere variations of the method of adjustment of
the profits, they could be treated as part of the same
transaction ... partners, are a mere variations of the method of adjustment
of the profits, there should be no impediment in treating
them as part
industrial activity and partly of non-
industrial activity.
(i) Ascertain the profits relating to each part separately
when the company's business consists ... other method. of apportionment indicated in the
explanation.
Section 23A(1) is not applicable to that party of the
company's profits relating
L. Chandra Kumar vs Union Of India And Others on 18 March, 1997
Equivalent citations
D.S. Nakara & Others vs Union Of India on 17 December, 1982
Equivalent citations
Maneka Gandhi vs Union Of India on 25 January, 1978
Equivalent citations: 1978 AIR 597
Mafatlal Industries Ltd. And Ors. vs Union Of India (Uoi) And Ors. on 19 December
Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
Equivalent
