like placing request for test, result of test etc.) takes
place through Nautilus software and through e-mails. Once the testing
is performed at Assessee ... doubled haploids. First of all, the 'Test report' are not simply
test but are 'marker analysis services' provided by the assessee
obtaining IELTS test materials directly from
UCLES. UCLES provides IELTS materials to individual test
centres (IDP India being one of the test centre).
iii. Administration ... examiners, which IDP India
is required to follow. IELTS markers are regularly monitored
and tested every two years to retain their certification.
Functions performed
take into
account the ground realities of the business and sometimes
oversimplified tests create confusion, particularly, in modem
times when technology grows each ... cases have evolved a new test to
determine as to what constitute manufacture. They have laid
down the test which states that if a process
test newer modes of treatment,
stenting videoscopic surgery, early detection and
24 ITA-1027/Del/2012
prevention of cancer including immunotherapy, tumor
markers etc.
- Ultrasound
falls within the letter and spirit of
manufacturing,. In our opinion this test is clearly met in
the case of assessee and, therefore, following ... Dadoo (supra), wherein it has been
held that manufacture of 'Route Markers' by
undertaking process of cutting stainless steel pipes of
larger sizes
group companies for which the AE has charged
cost + 5% as a marker and the assessee is making such payment in
lieu of receiving vide ... High Court held as under :-
"91. In case the tested party is engaged in single line of
business, there is no bar or prohibition
Shikha Dhawan, Gurgaon vs Ito, Ward- 4(2), Gurgaon on 27 June, 2018
IN THE
Neeraj Singal, New Delhi vs Acit, Central Circle- 3, New Delhi on 31 October, 2018
Brij Bhushan Singal, New Delhi vs Acit, Central Circle- 3, New Delhi on 7 April
Sunita Khemka, New Delhi vs Acit, Central Circle- 15, Jhandewalan ... on 2 August, 2018
IN
