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T.S.SIVAGNANAM, V.BHAVANI SUBBAROYAN
Principal Commissioner of Income Tax 5, Chennai – Appellant
Versus
Redington (India) Limited, Guindy, Chennai – Respondent
| Table of Content |
|---|
| 1. substantial questions of law admitted for consideration. (Para 1 , 2) |
| 2. the factual basis of the tax case appeals and decisions of relevant authorities. (Para 3 , 4) |
| 3. revenue's argument against the claimed gift status of share transfer. (Para 5 , 6) |
| 4. tpo's analysis found transfer was for re-structuring, not gift. (Para 8 , 9) |
| 5. determining alp and implications of share transfer. (Para 14 , 15 , 18) |
| 6. court's endorsement of the need for voluntary transfer in the context of gift validity. (Para 38 , 39) |
| 7. final order issued by the court setting aside the tribunal's findings on certain issues. (Para 66 , 84) |
JUDGMENT :
T.S. Sivagnanam, J.
(Prayer: Appeal under Section 260-A of the INCOME TAX ACT , 1961, against the common order dated 07.07.2014 made in I.T.A.No.513/Mds/2014 and I.T.A.No.619/Mds/2014 on the file of the Income Tax Appellate Tribunal ‘D’ Bench, Chennai for the assessment year 2009-10.)
Common Judgment
1. These appeals have been filed by the Revenue under Section 260A of the INCOME TAX ACT , 1961 (hereinafter referred to as “the Act”) challenging t
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