Search Results for "Arm's Length Price"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Bombay High Court at Goa Dismisses Review Petition in Partition Suit Impleadment...
Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witn...

Search Results for "Arm's Length Price"

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High Court

Supreme Court Dismisses Appellant in Land Acquisition Compensation Case Under 2013 Act. Compensation Must Be Determined as per Market Value Under Indian Stamp Act, 1899 Without Applying Theory of Dediction from Land Acquisition Act, 1894, as per Section 26 of The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013.

27 Mar 2025

The dispute arose from the acquisition of land for widening and four-laning of National Highway No.12-A in Jabalpur, Madhya Pradesh, under The Right t...

Supreme Court

Supreme Court Allows Appeal for Enhanced Compensation in Land Acquisition Case — Blue Zone Classification Not Proved by State. Market Value Determined at Rs. 100 per sq. ft. Based on Comparable Awards for Similar Lands Acquired for Same Purpose Under Land Acquisition Act, 1894.

10 Jul 2024

The case pertains to the acquisition of land owned by the appellant, Kazi Akiloddin, for the construction of a flood protection wall in Akola, Maharas...

High Court

Bombay High Court Allows Assessee's Appeals in Transfer Pricing Adjustment Case Due to Department's Acceptance of Same Methodology in Earlier Years and Tribunal's Failure to Follow Co-ordinate Bench Precedent. The court set aside the ITAT order and remanded for fresh consideration, emphasizing the rule of consistency and binding nature of co-ordinate bench decisions under Section 260A of the Income Tax Act, 1961.

28 Jul 2023

The appellant, Cummins India Limited, filed three appeals under Section 260A of the Income Tax Act, 1961, against the order dated 28th September 2022 ...

Supreme Court

Supreme Court Dismisses Appeal in Central Excise Valuation Dispute Over Related Person Status. The court held that sales between subsidiaries of a common holding company do not constitute transactions with a 'related person' under Section 4(4)(c) of the Central Excise Act, 1944, as there was no mutual interest in each other's business, applying the arm's length principle.

22 Mar 2023

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of excisable goods under th...

High Court

Bombay High Court Quashes Draft Assessment Order in Faceless Assessment Scheme for Non-Compliance with Natural Justice. Petitioner's Objections Not Considered and No Personal Hearing Granted Despite Request Under Section 144B of Income Tax Act, 1961.

30 Jul 2021

The petitioner, Piramal Enterprises Limited, a registered company engaged in pharmaceutical manufacturing and trading, filed its original return of in...

Supreme Court

Supreme Court Assumes Suo Motu Jurisdiction to Address COVID-19 Pandemic Crisis in Distribution of Essential Supplies and Services. The Court directed the Union of India to report on coordination, allocation, and management of oxygen, essential drugs, vaccination, and medical infrastructure under the Disaster Management Act, 2005, emphasizing a bounded-deliberative approach without usurping executive roles.

30 Apr 2021

The Supreme Court of India initiated a suo motu writ petition in response to the unprecedented humanitarian crisis caused by the COVID-19 pandemic. Th...

Supreme Court

Supreme Court Upholds Conviction of Three Accused in Murder Case Based on Ocular Evidence. Related Witnesses' Testimony Found Credible Despite Minor Discrepancies with Medical Evidence.

11 Dec 2019

The case arises from a murder that occurred on 17 June 1982. The deceased, Sarman Singh, had a prior altercation with accused Lakhan Singh over a land...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Mere Change of Opinion Invalid. The court held that the Assessing Officer's acceptance of the return under Section 143(1) after considering the Section 10A deduction claim precludes reopening without fresh tangible material.

16 Sep 2013

The petitioner, Sitara Diamond Pvt. Ltd., challenged a notice dated 3 May 2012 issued under Section 148 of the Income Tax Act, 1961, seeking to reasse...

High Court

Bombay High Court Allows Revenue's Appeal in Transfer Pricing Case — Royalty on Bad Debts Not Deductible Without Actual Sales. ITAT erred in deleting disallowance of royalty paid on bad debts where software did not work, as no sale occurred.

3 Jul 2012

The case involves an appeal by the Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appel...

High Court

Bombay High Court Upholds Conviction of Two Accused in Murder Case Based on Eyewitness Testimony and Medical Evidence. Common Intention Under Section 34 IPC Established for Murder and Attempt to Murder in Family Land Dispute.

2 Feb 2011

The case arises from a family land dispute between the Gholap family. The complainant and accused Nos. 1 and 2 are from the same original Gholap famil...

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