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Magneti Marelli Powertrain India Pvt. ... vs Deputy Commissioner Of Income Tax on 25 October, 2016
cites
Section 92E in The Income Tax Act, 1961 [Entire Act]
Cit vs Ekl Appliances Ltd on 29 March, 2012
In the judgment of this court, reported as
Commissioner of Income Tax v. EKL Appliances Ltd. (2012) 345 ITR 241
(Del), it was held as follows:
Section 92 in The Income Tax Act, 1961 [Entire Act]
Section 92A in The Income Tax Act, 1961 [Entire Act]
Section 92D in The Income Tax Act, 1961 [Entire Act]
Section 92F in The Income Tax Act, 1961 [Entire Act]
Section 260A in The Income Tax Act, 1961 [Entire Act]
Sony Ericsson Mobile Communications ... vs Commissioner Of Income Tax ??? Iii on 16 March, 2015
9. Ms. Vibhuti Malhotra, counsel for the revenue, refuted the assessee‟s
submissions. She urged firstly that Sony Ericsson (supra) does not stipulate
any invariable rule with respect to aggregation or desegregation of
transactions. Rather, it merely endorsed the view that aggregation is
desirable. It was argued that while the commercial decision- making and
choices of an entity are to be largely left intact, this court recognized that in
ALP determination, it is essential that there are two exceptions to the
principle: