been
mentioned that Apar Chematek Lubricants Ltd., taken by the TPO as
comparable, is a subsidiary of Apar Industries Ltd., and it fails ... amounting to Rs.22,79,57,211/-, which was
paid by Apar Industries Ltd. Schedule 17 on page 474 contains,
'Operating and other expenses
Supreme Court in the case of CIT vs., M/s. APAR Industries
on the same issue. Therefore, in the light of fact that ... Supreme
Court in the case of M/s. APAR Industries on the same
issue has admitted the SLP by framing the substantial
question
Transformers
1
Ltd. only.
Engaged in two segment: Manufacturing of
Apar Industries
2 specialty and transformer oil and conductor
Limited
segment
8 ITA No. 6100 ... Transformers
1
Ltd. only.
Engaged in two segment: Manufacturing of
Apar Industries
2 specialty and transformer oil and conductor
Limited
segment
Engaged in products like
admitted SLP
vide Diary No. 37848/2015 in the case of APAR Industries Ltd. decided by Hon'ble
Bombay High Court ... Supreme Court in the
case of APAR Industries Ltd as mentioned above, tagged with 115 cases as a lead case.
3. That the order
However, while deciding the issue
the Court referred to Reliance Jute and Industries Ltd. v.
CIT [1979] 120 ITR 921 (SC) wherein the following
observations ... clarificatory.
( f) Commissioner of Income-tax v. Apar Industries Ltd 323
ITR 411 (Bom.) The issue involved was whether
amendment made in section 234B
Commissioner of Income-tax v. Apar Industries Ltd 323 ITR 411
(Bom.)
4. The Hon'ble Supreme Court in the case of Sedco Forex
whereas, Department's
SLP in the case of APAR Industries against Bombay High
Court's Order in ITA No. 1669 of 2013 dated ... whereas, Department's
SLP in the case of APAR Industries against Bombay High
15
Court's Order
whereas, Department's
SLP in the case of APAR Industries against Bombay High
Court's Order in ITA No. 1669 of 2013 dated ... whereas, Department's
SLP in the case of APAR Industries against Bombay High
15
Court's Order
admitted SLP vide Diary
No.37848/2015 in the case of APAR Industries Ltd. decided by Hon'ble
Bombay High Court
Revenue
has already filed SLP in the case of APAR Industries Pvt.
Ltd. which includes the ratio as decided by the Hon'ble
High ... Revenue
has already filed SLP in the case of APAR Industries Pvt.
Ltd. which includes the ratio as decided by the Hon'ble
High
