fact
holding that M/s. Killick Agencies and
Marketing Ltd. fails export turnover filter. The
relevant extract of Annual report is
reproduced below ... extracts that the percentage of export
revenue to the total revenue is 100 percent
and thus passes the filter".
5."Whether
fact holding that M/s. Killick Agencies and
Marketing Ltd. fails export turnover filter. The relevant
extract of Annual report is reproduced below:
3 Earnings ... extracts that the
percentage of export revenue to the total revenue is 100
percent and thus passes the filter".
5. "Whether
Rejecting Allsec Technologies Ltd and Jindal Intellicom Private Limited, by
applying export turnover filter:
f) Rejecting Cosmic Global Limited, iSN Global Solutions Private Limited,
Informed
filter.
iii. Improper application of the employees cost filter.
38.5 Subsequently, the TPO conducted a fresh search for comparable
companies using the following filters:
- Companies ... development
(SWD) less than 75% of total turnover were excluded.
- Companies with export turnover less than 75% of total turnover
were excluded.
- Companies with
filter.
iii. Improper application of the employees cost filter.
38.5 Subsequently, the TPO conducted a fresh search for comparable
companies using the following filters:
- Companies ... development
(SWD) less than 75% of total turnover were excluded.
- Companies with export turnover less than 75% of total turnover
were excluded.
- Companies with
Customs Ahmedabad vs Adani Enterprises Ltd. ( Formerly Known ... on 3 December, 2024
Customs, Excise &
Intuit India Product Development ... vs Deputy Commissioner Of Income Tax, ... on 29 April, 2024
IN
Appellant in the transfer pricing documentation:
• Sundaram Business Services Limited
• ACE Software Exports Limited
• Allsec Technologies Ltd
• Crystal Hues Limited
• Suprawin Technologies Limited
• Cosmic Global ... Rejecting Allsec Technologies Ltd and Jintal Intelicom Private Limited, by
applying export turnover filter;
f) Rejecting Sundaram Business Services Limited by on account of
persistent
international transaction on the basis that it fails the different financial
year filter, even though the said company is functionally comparable to the
Appellant ... impugned international
transaction on the basis that it fails the export earning filter of 75% of
revenue, even though the said companies are functionally comparable
petitioners
seeking benefit of DEPB Scheme in respect of export of filter plates
and accessories made of Polypropylene, two DEPB licences were
issued ... show that the DEPB licences have been
issued against the export of Polypropylene filter Plates and
accessories as contained in the shipping bills furnished
