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1 - 10 of 13 (0.84 seconds)Section 234D in The Income Tax Act, 1961 [Entire Act]
Section 10A in The Income Tax Act, 1961 [Entire Act]
Equant Solutions India Pvt Ltd, Gurgaon vs Assessee on 21 January, 2016
11.3 We have considered the rival submissions as well as the
relevant material on record. At the outset we note that the TPO in para
33.18 of the impugned order has stated that the Annual Report was not
IT(TP)A No.1285/Bang/2011
Page 53 of 62
available for the year under consideration. Thus the notice under
Section 133(6) was issued to the company. The company made
available its Annual Report to the TPO and on the basis of the
information received under Section 133(6), the TPO has concluded that
this company is comparable with the assessee. The co-ordinate bench of
this Tribunal in the case of e4e Business Solutions India Pvt. Ltd.
(supra) has considered this issue in para 30 as under :
The Assistant Commissioner Of Income ... vs M/S. Tata Elxsi Ltd. on 9 July, 2015
Tata Elxsi Ltd. (supra).
Section 144C in The Income Tax Act, 1961 [Entire Act]
Antitrust - Section 26(2) Disclaimer: ... vs Chief Executive Officer, Noida & Ors. ... on 29 April, 2014
IT(TP)A No.1285/Bang/2011
Page 46 of 62
(supra), we hold that this company is not a good comparable and direct the
AO/TPO to exclude it from the list of comparables.
The Income Tax Act, 1961
Gvk Inds. Ltd & Anr vs The Income Tax Officer & Anr on 1 March, 2011
10. The ld. DR simply placed reliance upon the orders of the DRP
and TPO.
Ness Technologies (India) P. Ltd, ... vs Dcit Cen Cir 6(1), Mumbai on 11 November, 2016
In the case of Flextronics
Technologies (P) Ltd. (supra), the Tribunal has examined this company on
the point of different financial year ending and held that since this company
has different financial year ending, it cannot be a good comparable. The
relevant portion of the order of Tribunal is extracted hereunder:-