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Income Tax : Arms length price for subsidiary company of a foreign based company established for supporting marketing for holding company

The facts in brief: The assessee M/sVerizon (India) P.Ltd. is a wholly owned Subsidiary of MCI World

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Income Tax : AO to disallow under sec 40A((2)(b) should establish that the benefits given to the related party more than the faire market value

Facts, in brief, as per relevant orders are that return declaring nil income after adjusting brought

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Excise : If a trader purchase raw material and after process sale in wholsale market by himself than the profit will not consider as normal profit and liability of excise duty raise

These appeals under Section 35L(b) of the Central Excise Act, 1944 (for short “the Act”) are directe

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Income Tax : Marketability test is compulsory to be fulfilled for completing the definition of manufacturing under central excise rule

The assessee had been paying Central Excise duty on the PMB processed at their factory in Mumbai but

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Income Tax : At the time of falling market price a person can take the benefit and can adjust his Loss and sec 42 of SEBI Regulation 1996 is only applicable on broker operating in the stock

Above issue arises as Assessing Officer considered the sale of shares by the assessee to the firm in

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Income Tax : CIT vs Adidas (I) Marketing (P) Ltd.

No interest under s.201(1A) of the Income Tax Act 1961 could be charged on the assessee for the peri

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