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1 - 5 of 5 (0.32 seconds)Section 143 in The Code of Civil Procedure, 1908 [Entire Act]
M/S. Dharam Deep Public School,, Delhi vs Dcit Cpc-Tds, Ghaziabad on 5 January, 2018
7. Different risk profile - Company is subject to various risk such as
Market Risk, Operational Risk, Financial Risk, IT Risk, Reputational
and other Risks etc.
Refer Page B478 of Volume 3 of Paper-book
In Corning Technologies India (P.) Ltd v. Ts DCIT {[2021] 132
taxmann.com 72 (Delhi -Trib.) - Just Dial held to be a search engine
for multifarious activities using ed different platforms, dealing with
multiple ag products and not comparable to a captive marketing
service provider.
M/S. New Delhi Television Ltd., New ... vs Dcit, New Delhi on 14 July, 2017
P a g e | 26
ITA No.2013/Del/2022
Intercontinental Hotels Group (India) Pvt. Ltd (AY 2018-19)
Nokia India (P.) Ltd v. ACIT {[2022] 136 taxmann.com 85 (Delhi -
Trib.)} - Just Dial held to be functionally different i.e., operates a local
search engine which assists general public in finding information
pertaining to nearby area. Further, no segmental data is available and
the company owns significant intangible assets in the form of
goodwill, application development and unique phone numbers.
In view of above material facts especially Just Dial Ltd operating as a
local search engine and works as a payment gateway through JD Pay
app as difference functions and reasonable to be excluded.
Deputy Commissioner Of Income Tax vs Aimil Limited on 25 January, 2005
In view of the glaring fact that EDCIL (India) Ltd is a Government company
earning revenue from Government companies cannot be considered
comparable owing to dealings with control entities as per well settled
principle of law in case of WSP Consultants India Pvt. Ltd. (ITA 935/17-Del
HC) (supra). Therefore, EDCIL (India) Ltd is liable to be excluded
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