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are competing for market pre-eminence Vitafoam and Mouka. The Division bench of the Court stayed the order of the Single judge dismissed the writ petition filed by the assessee on the issue of jurisdiction of TPO to examine the existence of international transaction without the AO making a particular finding that there was. It fixed early hearing for the appeal hearing and clarified that in the course of appeal hearing if the assessee sought adjournment without justifiable reasons, stay granted would be automatically vacated. The Tribunal, relying on the decision of the Bombay HC in PTC Software (I) Pvt. If you are looking to buy Crocs for kids, meanwhile, you will find plenty of choice, including kids' Crocband clogs. TS-161-SC-2017 Civil Appeal. Accordingly, it remitted the matter to the file of the CIT(A). The Tribunal held that the assessee, engaged in providing travel security services to its AEs could not be compared to: Apitco Ltd as the company was engaged in providing services in the nature of Project report preparation, Technical and economic studies, Feasibility studies, Micro enterprise. 143(2) of Act was framed originally by Revenue, first proviso to Section 147 of the Act was not applicable. Noting that during relevant AYs assessee made strategic investments in group martingale trading strategy binary options companies and no exempt income was earned on such investment and investments were made out of owned funds and there was no borrowing by assessee, the Tribunal held that as the assessee did not.

Elitecore Technologies Private Limited TS-129-itat-2017(Ahd) ITA.508/Ahd/2016. As well as footwear, they also sell accessories, including shoe care items and Jibbitz charms. ITO TS-337-itat-2017(DEL)-TP ITA.1509/Del./2014 dated. It noted that the CIT(A after perusing the copies of agreements, had deleted the addition considering the fact that assessee had paid the same price for brands/registrations as was paid by the AEs for acquiring the same from unrelated third party owners, which itself sufficiently. Accordingly, it held that the stay granted earlier should be extended if the delay in disposal of the appeal is not attributable to the assessee-company. Home Finders Housing Limited. Travel Security Services (India) Pvt.

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CIT TS-387-HC-2015(DEL)-TP, it dismissed the contention of the Revenue that the activities done by this company were mainly Business Services and that differentiation of functions in the overall Business services umbrella was taken care of under the tnmm. Assistant Commissioner of Income Tax (TDS) m 179 (Bangalore-Trib.) (ITA Nos. Resale Price Method. The AO had taken the value.59.48 per meter whereas the assessee had offered.33.56 per meter and the CIT(A) finally valued it.37.96 per meter. The Tribunal held that an international transaction could be clubbed / aggregated with other international transactions if such transactions were closely connected with each other, and the onus to establish such justification was on assessee. DIT TS-261-itat-2017(Bang)-TP IT(TP)A.209,210,617 to 619,COs.31 to 33/B/2011dated. Foreign Tax Credit. A Twitter poll conducted by Nairametrics shows that more Nigerians may prefer Mouka, foam than they do Vitafoam. The Tribunal held that the assessee failed to establish the prima-facie case for demand non-recovery and that, the expenditure was rightly disallowed by the AO treating the assessee as dependent agent.

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