studied a given subject in two years of graduation, but had studied the
same at Post Graduation level, but in her case, she had studied ... 2015)
17. In the case of the applicant in the instant case, it was submitted
that since she had studied English as a subject only
three years after obtaining his
Ph.D. degree, and in case he took study leave for completion of
Ph. D., the period of that bond ... period of 3 years after
obtaining the degree, and that in case of study leave, the said
bond period has to be increased by double
three years after obtaining his
Ph.D. degree, and in case he took study leave for completion of
Ph. D., the period of that bond ... period of 3 years after
obtaining the degree, and that in case of study leave, the said
bond period has to be increased by double
issued by M/s. Prime Art Architects (P) Ltd. and the case study which forms part of the said certificate clearly shows that the structure ... incident on 11.04.2011 also had similar repairs undertaken therein. In any case, there is no evidence on record to show that the structure
1536/Del/2014
Association of Management Studies
"1. Whether in the facts and circumstances of the
case, the Ld. Commissioner of Income tax
(Appeals ... 1536/Del/2014
Association of Management Studies
case of a charitable trust, their income was
assessable under self contained code mentioned
in section
applied in
exclusion of current year data. In other words, in the case of existence of exceptional
circumstances the prior two years data along with ... below explains this distinction in the context of a
particular case study.
Figure 6.1 Comparable Uncontrolled Price Method
6.2.1 In the case of the assessee
surveyors since
implementation of NOCAS system.
4. Details f NOC cases in which Aeronautical Study has been carried and type of structure ,height
granted prior ... point no. 04 it was stated that information of aeronautical study cases was not
maintained separately and that whatever data had been compiled
Jurisdictional High Court in the
case of Samudra Institute of Maritime Studies Trust,(supra)/ The
operative part of the said judgment is reproduced below ... case of assessee is squarely covered by
the ratio laid down by the jurisdictional High Court in the case
of Samudra Institute of Maritime Studies
Respondent's own case
4. erred on the facts and in circumstances of the case, and in law, by
objecting the appropriate order given ... product based company by the
TPO in the TP study of other case and the TPO cannot take different
stand in this case. In this
Revenue.
4.3. When the facts of the present case are considered, we find that the TP study qua
the issue was accepted ... diligence or not. In the facts of the
present case as per the TP study report made available by the assessee to the tax
authorities
