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Atul Limited, Ahmedabad vs Assessee on 2 August, 2012 cites

Transmission Corpn. Of Ap. Ltd. vs Acit [Alongwith Sp Nos. 25 To 28/H/05 In ... on 24 February, 2005

5.11. The second plank of argument of ld.AR was that there was no motive of tax avoidance. According to him, the Revenue Department has not demonstrated that there was any tax benefit by transferring the product at lower price to AEs. In this connection, he has drawn our attention on sub-ground 4 of the main ground. Ld.AR has drawn our ITA No.3118/Ahd/2010 M/s.Atul Limited vs. ACIT Asst.Year - 2006-07
Income Tax Appellate Tribunal - Hyderabad Cites 29 - Cited by 65 - Full Document

Killick Nixon Ltd., Mumbai vs Deputy Commissioner Of Income Tax, ... on 25 November, 2002

income. However, the applicability of the Rule 8D vis-à-vis the applicability of section 14A has now been settled by the Hon'ble Bombay High Court pronounced in the case of Godrej & Boyce Mfg. Co.Ltd. Mumbai vs. Dy.CIT in Income tax Appeal No.626 of 2010 and Writ Petition No.758 of 2010 order dated 12/08/2010 [now reported as 328 ITR 81(Bom)]. On careful reading of this decision, we have concluded as follows:-
Supreme Court of India Cites 13 - Cited by 43 - Full Document
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