sample basis in
support thereof. The appellant substantiated the arm's length nature of the
international transaction under consideration by applying the CUP Method ... documentation including the
agreements, copies of the IT agreements on sample basis, copies of IT
Page | 10
ITA No.515/KOL/2016
submitted before us that suitable method for the assessee company is only
Comparable Uncontrolled Price (CUP) method. The CUP method for
computing arm's length ... copies of back to-back
invoices submitted to the TPO/DRP on sample basis. For administrative
convenience, AT&S AG retained distribution commission
behalf of the assessee
company that there was no change in the method of valuation of
closing stock and the valuation of stock was made ... stock
into moving, non-moving, slow-moving and rejected items. Some
sample copies of invoices raised by the assessee company in the
subsequent year were
submitted before us
that suitable method for the assessee company is only Comparable Uncontrolled
Price (CUP) method. The CUP method for computing arm's length ... copies of back
to-back invoices submitted to the TPO/DRP on sample basis. For administrative
convenience, AT&S AG retained distribution commission
services to the entire "PWC" group based on cost allocation method keeping
in mind the nature of services rendered benefits derived ... payee concerned in respect of all member firms of the group
involving sample cases of e-learning and education, mandatory foundation
programmes, training programmes alloys
profit and loss account. In these years the AO has accepted
the method of accounting followed by the assessee with respect to treatment of post ... Trade discount is offered upfront on sales. I have gone through the sample bill
submitted by the A/R of the assessee, in the case
Kesoram Industries Limited, Kolkata vs Dcit, Circle-5(1), Kolkata, Kolkata on 26 April, 2018
M/S. Philips India Limited (Formerly ... vs Acit, Circle - 12(2), Kolkata , Kolkata on 4
Dcit, Cir-8(1), Kolkata, Kolkata vs M/S Eih Ltd., Kolkata on 12 January
Organon (India) Private Limited, ... vs Dcit, Circle - 12(1), Kolkata, Kolkata on 24 October, 2018
