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1 - 7 of 7 (0.36 seconds)Section 92D in The Income Tax Act, 1961 [Entire Act]
Section 270A in The Income Tax Act, 1961 [Entire Act]
M/S. New Delhi Television Ltd., New ... vs Dcit, New Delhi on 14 July, 2017
It is important to note that the Assessing Officer has neither disallowed
the loss of the domestic transaction while completing the assessment nor
has he disturbed the cost / expense debited in the domestic transaction.
Hence, the approach of the Ld. TPO is fallacious and arbitrary,
15.4. The Appellant relies on the order of the Hon'ble ITAT in the case of
Aramex India (P.) Ltd. Vs DCIT ([2018] 94 taxmann.com 488
(Mumbai - Trib.)) wherein the Hon'ble Tribunal
Quote
Dcit, Bangalore vs M/S Lg Soft India Pvt. Ltd.,, Bangalore on 5 August, 2020
DIC India Limited vs Deputy Commissioner of Income-tax (I.T.A.
No. 2558/Kol/2017)(refer page 13-34 of the Case Law Compilation)
Asst.CIT vs Netguru Ltd. (ITA No. 1799/Kol/2018)(refer page 35-
52 of the Case Law Compilation)
Birla Soft (India) Limited Vs. DCIT [(2011) 44 SOT 664
(Delhi)](refer page 53-69 of the Case Law Compilation)
Aramex India (P.)
Mid East Port Folio Management Ltd. vs Deputy Commissioner Of Income Tax ... on 14 August, 2003
Ltd. vs. DCIT (ITA 6749/Mum/2017)(refer page
70-89 of the Case Law Compilation)
Brigade Global Services (P.)
Gvk Inds. Ltd & Anr vs The Income Tax Officer & Anr on 1 March, 2011
Ltd. vs. ITO (143 ITD 59) (Hyd)(refer
page 90-110 of the Case Law Compilation)
DCIT v. M/s. Parled Technologies Ltd. (formerly Four Soft Ltd.),
2017 (11) TMI 1832(refer page 111-119 of the Case Law
Compilation)
15.14. Thus, rejection of segmental financial information which has been
specifically drawn for determination of arm's length price merely
because it has not been audited is not tenable when in fact there is not
statutory requirement to conduct audit of segmentals.
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