available in case of import
of raw materials on various databases (including TIPS database), for
justifying the arm's length nature of the transaction ... Asian Paints Ltd.,
which is a third party.
B. Usage of TIPS Data Base for application of CUP asMAM
The ld. AR in support
consider mandate given by the Hon'ble
Jurisdictional High Court in Tip Top Typography 368 ITR 330(Bom) that for
purpose of determining ... Bombay High Court in the case of CIT v. Tip Top
Typography (2014) 48 taxmann.com 191 (Bom), the AO noted that
handicapped to the extent of 50% due to negligence of appellants. The tip of pencil lid  lying inside the left eye of the complainant/ cross ... amount of Rs.1,00,000/- has been spent to remove the tip of pencil lid. Hence, it is submitted by learned counsel
assessee that he is just an investor and as he
received some tips and he chose to invest based on these market tips
conclusion on the basis of circumstantial evidence
that the appellant tipped the Tippees with regard to the price
sensitive information and, therefore violated Regulation ... further submitted that the finding of the AO that
the appellant had tipped the Tippees was based on surmises and
conjectures and was not based
Mumbai Tribunal rendered in the case of Tips Cassettes & Record Co. vs. ACIT
[76 TTJ 396,(Mum.)] applying the principles laid down ... Mumbai Tribunal rendered in the case of Tips Cassettes & Record
Co. vs. ACIT [76 TTJ 396,(Mum.)] applying the principles laid down
Arvind Kumar Purohit S/O Late Narendra ... vs Fortis Healthcare Limited on 13 July, 2020
Dcit, Central Circle-2, Jaipur, ... vs Smt. Kalawati Sharma C-42, Gokul Path ... on 18
before it is ready to commence
business it is not set tip." This view was expressed when that Court was
considering the difference between
States/Local Bodies were also to create market for consumption of
RDF. Tipping fee was to include the efficient and regular monitoring
of waste processing
