Search Results for "arm's length price"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
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Search Results for "arm's length price"

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High Court

Bombay High Court Dismisses Revenue Appeals in Transfer Pricing Adjustment Cases — Holds That Arm's Length Price Determination Must Be Based on Reliable Comparable Data and Functional Analysis. The Tribunal's deletion of adjustments was upheld as it correctly applied functional comparability and permissible adjustments under Section 92C of the Income Tax Act, 1961 and Rule 10B of the Income Tax Rules, 1962.

5 Dec 2014

The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax...

Supreme Court

Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

22 Jul 2020

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

High Court

Bombay High Court Dismisses State Appeal Against Acquittal in Murder and Robbery Case Due to Unreliable Circumstantial Evidence. Chain of Circumstances Not Complete to Prove Guilt Beyond Reasonable Doubt Under Sections 302 and 392 read with Section 34 of IPC.

13 Nov 2019

The State of Maharashtra appealed against the judgment of the 2nd Additional Sessions Judge, Sawantwadi dated 24 January 1997 acquitting the responden...

Supreme Court

Supreme Court Allows Indian Railways' Appeals, Upholds Its Status as Deemed Distribution Licensee Under Electricity Act, 2003. Railways Not Liable to Pay Cross-Subsidy Surcharge for Open Access as It Is Not a Consumer Under Section 2(15) of the Electricity Act, 2003.

8 May 2026

The Supreme Court of India allowed the appeals filed by Indian Railways against the judgment of the Appellate Tribunal for Electricity (APTEL) dated 1...

High Court

Bombay High Court Dismisses Suit for Specific Performance with Exemplary Costs for Suppression of Facts and Forum Shopping. Plaintiffs failed to disclose prior pending suit and obtained ex parte orders by misrepresentation, leading to dismissal and costs of Rs. 5 lakhs.

5 Mar 2018

The plaintiffs, Anand Agarwal and Pramila Anand Agarwal, filed a Commercial Suit No. 614 of 2017 before the Bombay High Court seeking specific perform...

Supreme Court

Supreme Court Dismisses Department's Appeal in Permanent Establishment Tax Dispute Under India-Korea DTAA. Court Upholds ITAT's Finding of Permanent Establishment but Remands Profit Attribution for Fresh Assessment Due to Insufficient Material.

22 Jul 2020

The dispute arose from the taxability of income attributable to a permanent establishment set up in India by Samsung Heavy Industries Co. Ltd., a Sout...

Supreme Court

Supreme Court Upholds Reassessment Notice Against NDTV in Income Tax Case Due to Failure to Disclose Material Facts. The Court held that the revenue had valid reason to believe that income had escaped assessment based on findings of sham transactions with subsidiaries under Section 147 of the Income Tax Act, 1961.

3 Apr 2020

The appellant, New Delhi Television Limited (NDTV), an Indian company, filed a return for assessment year 2008-09 declaring a loss. The return was pro...

High Court

Bombay High Court Allows Official Liquidator's Report in Winding Up of Transpower Engineering Ltd. — Holds Sale by Liquidator is Formal Transfer Not Subject to Differential Premium. Court exercises powers under Section 446(2) of Companies Act, 1956 to waive extension charges claimed by MIDC.

26 Jul 2018

The Official Liquidator filed a report seeking directions regarding the sale of two industrial plots allotted by MIDC to Transpower Engineering Ltd. (...

High Court

Bombay High Court Grants Interim Injunction in Copyright Infringement Case Over Hair Colour Product Trade Dress. L'Oreal's artistic work in label/trade dress held entitled to protection against alleged imitation by Henkel.

16 Aug 2005

The plaintiffs, L'Oreal India Pvt. Ltd. and its parent company, filed a suit seeking a permanent injunction against the defendants, Henkel Marketing I...

High Court

Bombay High Court Allows Writ Petition for Non-Compliance of DRP Directions Within Statutory Time Limit Under Section 144C(13) of Income Tax Act, 1961. Failure to Complete Assessment Within One Month of Receiving DRP Directions Renders Transfer Pricing Addition Time-Barred and Non-Est.

10 Oct 2025

The Petitioner, Archroma International (India) Private Limited (formerly Huntsman International (India) Private Limited), filed a Writ Petition under ...

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