Transfer Pricing
issues in the assessee's appeal are dismissed being infructuous.
3. Similar is the position in the revenue's appeal with ... warranty
and the other is with regard to disallowance of allocation of overhead for
work-in-progress (WIP) valuation. With regard to ground
specific adjudication is required and
hence, they are dismissed as infructuous.
3.1 Remaining effective grounds, namely, ground nos.2, 3 and 4
reads as follows ... erred in holding "percentage of
completion method" for allocating overhead expenses for
claiming 80IB deduction.
4) The CIT(A) has erred in allowing
2128/MUM/2012
Assessment Years: 2005-06
that the reimbursement of overheads for managed vessels is to
be included in the turnover while working ... against the
impugned order passed by the Ld. CIT (A) has become infructuous. Hence, we
dismiss the appeal filed by the revenue as infructuous
positions
of tower nos. 29 to 34 has been denied. The
overhead line does not pass through Gat No 488B/1
which ... stated that the said
matter is pending but has become infructuous as
MSETCL has already constructed the transmission
line with the permission of the district
view of the said rejection order, the writ petition had
rendered itself infructuous and was not maintainable.
b) The respondents specifically denied that the applicants ... work under those
agencies. According to the respondents, the department merely
paid overhead charges to such agencies, and the applicants drew
their wages from
appellant regarding non-service of the show cause notice
to them being infructuous on factual and legal terms.
Service Tax Appeal No.70331 ... activities of painting
markings on the road by thermoplastic compound, affixing
of overhead signage structure and retro reflective board on
road, retro reflector signage work
specific adjudication is required and
hence, they are dismissed as infructuous.
3.1 Remaining effective grounds, namely, ground nos.2, 3 and 4
reads as follows ... erred in holding "percentage of
completion method" for allocating overhead expenses for
claiming 80IB deduction.
4) The CIT(A) has erred in allowing
Google India Private Limited, ... vs The Deputy Commissioner Of Income Tax ... on 11 May, 2018
M/S Wipro Limited , Bnagalore vs Joint Commissioner Of Income Tax ... on 5 October, 2020
Rajkamal Builders Infrastructure ... vs Asstt. Commissioner Of Income ... on 13 May, 2022
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