this year
also. We are inclined to concur with the argument put forth by the assessee that Infosys
Technologies Ltd is not functionally comparable since ... activity, brand value, size,
etc. The TPO, however, rejected the contention put forth by the assessee and included
this company in the set of comparables
produced or manufactured in India as, and at the rates, set forth in the First Schedule to the Central Excise Tariff ... produced or manufactured in India, as, and at the rates, set forth in the said Second Schedule.]
[Provided that the duties of excise which shall
Reliance Communication Ltd. ( Formerly ... vs Department Of Income Tax on 28 June, 2013
IN THE
under Section-50 of the Insurance Act is
given and paid up value of the policies was also not paid to the appellants
as required ... informing him of the options available to him {unless
these are set forth in the policy}".
16. So as per the law laid down
upon that the guidelines issued by the Bombay Customs Commissionerate as regards value of ball bearings. The lower authorities have also observed that such guideline ... Order No.C/148/11 dated 15.4.2011 has set aside the identical enhancement of assessable value of ball bearing and has remanded the matter
Sesa Goa Limited, Panaji vs Assessee on 16 April, 2013
IN THE INCOME TAX APPELLATE
supply of the goods and hence, they form part of the transaction value in terms of the provisions of the aforesaid Rules.
5.2. A perusal ... date on which Licensor sends to the Distributor a written notice setting forth those materials relating to the picture which Distributor may order from
Ashok Goyal, Bhopal vs Department Of Income Tax on 20 June, 2013
-: 1: -
IN THE
person on oath and
therefore statement recorded in survey has no evidentiary value. The
reliance is placed on the following case laws ... 606660/- made be deleted.
Without prejudice to the arguments put forth with respect to
ground No. 1 & 2 before your goodself, submitting but without
appellant. It was also pointed out
by the appellant that while the value of the silver articles
shown in the hands of Smt.Taradevi ... between the value as per the
valuation report and value arrived on the basis of the
explanations offered, and claimed for set off of excess
