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2017 (1) TMI 266 - ITAT DELHI
Enhancing the value of the closing inventory of raw material/ components - Held that:- As decided in assessee own case A Y 2007-08 if valuation of closing stock is changed then the value of opening st... ...
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2013 (8) TMI 57 - ITAT DELHI
Assessment pursuant to DRP order - 43 issues. Issues decided in favor of assessee:- Addition of freight inward/ import clearing expenses to cost of closing inventory - Addition on account of cost o... ...
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2017 (9) TMI 1257 - ITAT DELHI
Disallowance of interest expenses incurred on External Commercial Borrowings - Held that:- There is a very thin line of demarcation between the term expansion and extension, which can be differentiate... ...
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2015 (4) TMI 533 - ITAT JAIPUR
Unverifiable purchases - assessee is in trading of the precious and semi precious stones - Assessing Officer held that closing stock of assessee had been shown on estimate basis, which partly include... ...
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2015 (3) TMI 490 - ITAT LUCKNOW
Transportation charges paid to GAIL - TDS liability u/s 194C or u/s 1941 - CIT(A) deleting the amount of TDS liability determined by the ITO(TDS) u/s 1941 - Held that:- As relying on asseessee's o... ...
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2014 (7) TMI 853 - ITAT MUMBAI
Claims of Exemption u/s 10A - Transfer of stock – Held that:- FIFO method has to be applied - the profits for the under valuation is required to be disallowed – CIT (A) observed that the assessee foll... ...
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2023 (1) TMI 65 - ITAT AHMEDABAD
Disallowance of deduction u/s. 80-IA - income on sale of certified emission - Reduction by treating the same as capital asset - As per AO the benefit of carbon credit and the activity carried out by ... ...
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2022 (11) TMI 885 - ITAT AHMEDABAD
Speculative loss - trading transactions on NSEL platform and loss incurred - finance charges/interest - claim of the assessee that the same being interest expenditure deductible as business expenditu... ...
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2017 (4) TMI 1092 - ITAT MUMBAI
TPA - adjustment in respect of 'Guarantee Commission' and 'Fee for Letter of Undertaking' - Held that:- The details of loans vis-à-vis the security thereof had already been reproduced above. It has al... ...
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2024 (2) TMI 1238 - ITAT RAJKOT
TDS u/s 195 - payment for time charter higher charges are Royalty u/s 9(1)(vi) - Non deduction of TDS - CIT(A) held that payments made by the assessee qualified as royalty within the meaning of S... ...
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2019 (4) TMI 1509 - ITAT DELHI
Transfer Pricing Adjustment u/s 92CA - payment of model fee - royalty - export commission - operating profit/sales ratio of the assessee @ 12.91% is higher than the average of the operating profit rat... ...
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2017 (3) TMI 187 - ITAT MUMBAI
Transfer pricing adjustment - corporate guarantee fee adjustment - Held that:- The details of loans vis-à-vis the security thereof had already been reproduced above. It has also been brought on record... ...
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2012 (11) TMI 1301 - ITAT BANGALORE
SHRI N BARATHVAJA SANKAR, VICE PRESIDENT AND SHRI GEORGE GEORGE K, J.M For the Assessee : Shri Nageshwar Rao, Advocate For the Revenue : Shri Farhad Hussai Qureshi, CIT-II Shri Jayaram Ra... ...
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2017 (7) TMI 1076 - RAJASTHAN HIGH COURT
TDS u/s 194H and/or 194J - arrangement worked out between the assessee company and the distributor (Agency) - withhold tax at source under S. 194H in respect of sales to its distributors, which are on... ...
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2021 (9) TMI 1400 - ITAT DELHI
Nature of receipts - Credits received by the assessee from International Aero Engines and others, i. e., nature of credits received by the assessee from International Aero Engines - whether the agree... ...
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2019 (2) TMI 1198 - ITAT MUMBAI
Rejection of books - Held that:- Complete books of account are easily retrievable and accordingly, was drawn on the basis of contemporary records as well as seized material. He explained that bulk of ... ...
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2018 (10) TMI 66 - ITAT CHENNAI
Addition u/s 68 - Held that:- Though section 68 of the Act was rightly invoked considering the failure of the assessee to give the identity of its customers, who gave advance in cash, and purchased in... ...
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2020 (10) TMI 605 - ITAT BANGALORE
Setting off of LOSS OF STPI/SEZ UNITS against business income from non-STPI/non-SEZ units - STPI refers to Software Technology Park and SEZ refers to Special Economic Zone - HELD THAT:- As decide... ...
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2023 (9) TMI 180 - CESTAT CHENNAI
SSI Exemption - clubbing of clearances of all the manufacturing units including one which is duty paying unit - value of clearances exceeded Rs.1.5 crores - mutuality of interest - HELD THAT:- N/N. 8... ...
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2019 (3) TMI 1612 - ITAT PUNE
Disallowance of Late Delivery Charges - company follows mercantile system of accounting and expenses relating the previous year have been properly provided to arrive the correct profit during the yea... ...
