Monday , October 18, 2021 |   02:53:14 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
About Us Contact Us Newsletters
 
NEWS FLASH
 
I-T – Amount received by assessee, with no PE in India, for transferring licenced software products at same cost is not taxable as Royalty/Fees for Technical Services u/s 9(1)(vi)/(vii): ITAT (See 'Breaking News') I-T – A company with significant ownership of vehicles is functionally different from that which does not own significant vehicles: ITAT (See 'Breaking News') I-T – Negative working capital adjustment cannot be made in case of a captive service provider: ITAT (See 'Breaking News') Pre-deposit - mode of payment quagmire (See 'taxindiaonline') Hiding data - A favourite Obsession (See 'taxindiaonline') G20 jamboree: FM stresses on financial stability & fiscal sustainability (See 'TII BREIF') OECD-brokered Tax Order, yuck, Disorder - Fiscal 'Squid Game' turns BEPS into 'TEBS'! (See 'taxindiaonline') TP - Once working capital adjustment is given, it subsumes interest on receivables & no separate benchmark for it is to be made: ITAT (See 'Breaking News') I-T – A captive unit, entirely funded by AE, with no borrowings and fully compensated by parent on a total cost plus has no working capital risk: ITAT (See 'Breaking News') Joblessness rate in OECD area continues to be above pre-pandemic rate (See 'TII BREIF') TP - Share application money being capital account transaction is outside purview of section 92 of Income tax Act: ITAT (See 'Breaking News') I-T – Unless there is a limitation put by law on amount of expenditure, lesser amount expended cannot be allowed merely because AO thinks assessee could have managed by paying lesser amount: ITAT (See 'Breaking News') TP - In case of pure distributor, RPM is most appropriate method for benchmarking international transactions: ITAT (See 'Breaking News') CLIs indicate moderate economic expansion in EU area (See 'TII BREIF') CBDT exempts certain non residents from furnishing return u/s 139(1) (See 'Bulletin Board ') I-T – Working capital adjustment should be allowed on actuals: ITAT (See 'Breaking News')
 
SIGN IN
 
Username
Password
Forgot Password
 
TII SUBSCRIPTION
 
To Subscribe Please call us at +91-98110-05862 or
email us at systems
@taxindiainternational.com
.
 
TII BREAKING NEWS
 
I-T – Amount received by assessee, with no PE in India, for transferring licenced software products at same cost is not taxable as Royalty/Fees for
I-T – Negative working capital adjustment cannot be made in case of a captive service provider: ITAT
I-T – A company with significant ownership of vehicles is functionally different from that which does not own significant vehicles: ITAT
TP - Once working capital adjustment is given, it subsumes interest on receivables & no separate benchmark for it is to be made: ITAT
< More News >
 
TII SPECIAL Sep 10, 2021
 
Equalization Levy and India's Journey in the Digital Economy
By Shradhanjali Sarma

THE Digital Economy

Digital economy is the product of economic activities associated with digital connectivity. The main feature of digital economy is hyperconnectivity, where there is a growing interconnectedness of people, organizations, and machines. The growth of digital economy is changing the structure of conventional businesses and

 
TII EDIT Sep 30, 2021
 
The death of an institution- the story of the Indian AAR
By D P Sengupta

IN the year 1971, the Direct Taxes Enquiry Committee headed by Justice K.N.Wanchoo submitted its report. Although the primary purpose of the Committee was to suggest ways and means to curb the menace of tax avoidance and evasion, it also dealt with matters relating to the administration of

 
BULLETIN BOARD
 
New Delhi, Oct 11, 2021
CBDT exempts certain non residents from furnishing return u/s 139(1)...
New Delhi, Oct 01, 2021
CBDT inserts new Rules to implement amendments made through Taxation Laws (Ammendment) Act...
New Delhi, Sep 24, 2021
CBDT amends Rule 10D(3B)...
New Delhi, Sep 21, 2021
Section 10(23FE) Pension Funds - CBDT issues corrigendum...
< More News >
 
TII BRIEF
 
New Delhi, Oct 14, 2021
G20 jamboree: FM stresses on financial stability & fiscal sustainability ...
Paris, Oct 13, 2021
Joblessness rate in OECD area continues to be above pre-pandemic rate...
Paris, Oct 12, 2021
CLIs indicate moderate economic expansion in EU area ...
New Delhi, Oct 05, 2021
Seychelles' Tax Inspectors Without Borders program launched in partnership with India ...
Paris, Sep 24, 2021
More work to be done to inch up trust in AI in financial sector: OECD...
 
TII SEARCH
 
 
 
Subscribe TIOL Tube on YouTube
 
 

 
 
 
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI TII
  • DTAA
  • Circulars (I-T Act, 1922)
  • Limited Treaties
  • Other Treaties
  • TIEAs
  • Notifications
  • Circulars
  • Relevant Sections of I-T Rules,1962
  • Instructions
  • Administrative Orders
  • DRP Panel
  • I-T Act, 1961
  • MLI
  • Relevant Portion of I-T Act,1922
  • GAAR
  • MAP
  • OECD Conventions
  • Draft Guidelines
  • DTC Bill
  • Committee Reports
  • FATCA
  • Intl-Taxation
  • Finance Acts
  • Manual on EoI
  • UN Model Taxation
  • Miscellaneous
  • Cost Inflation Index
  • Union Budget
  • Information Security Guidelines
  • APA Annual Report
  • APA Rules
  • Miscellaneous
  • Relevant Sections of Act
  • Instructions
  • Circulars
  • Notifications
  • Draft Notifications
  • Forms
  • TP Rules
  • APA FAQ
  • UN Manual on TP
  • Safe Harbour Rules
  • US Transfer Pricing
  • FEMA Act
  • Exchange Manual
  • Fema Notifications
  • Master Circulars
  • Press Notes
  • Rules
  • FDI Circulars
  • RBI Circulars
  • Reports
  • FDI Approved
  • RBI Other Notifications
  • FIPB Review
  • FEO Act
  • INTELLECTUAL PROPERTY
  • CBR Act
  • NBFC Report
  • Black Money Act
  • PMLA Instruction
  • PMLA Bill
  • FM Budget Speeches
  • Multimodal Transportation
  • Vienna Convention
  • EXIM Bank LoC
  • Manufacturing Policy
  • FTDR Act, 1992
  • White Paper on Black Money
  • Posting Policy
  • PMLA Cases
  • Transfer of Property
  • MCA Circular
  • Limitation Act
  • Type of Visa
  • SSAs
  • EPFO
  • Acts
  • FAQs
  • Rules
  • Guidelines
  • Tourist Visa
  • Notifications
  • Arbitration
  • Model Text
  • Agreements
  • Relevant Portion of I-T Act
  • I-T Rules, 1962
  • Circulars
  • MISC
  • Notification
  • About Us
  • Contact Us
  •  
     
    A Taxindiaonline Website. Copyright © 2010-2020 | Privacy Policy | Taxindiainternational.com Pvt.Ltd. All rights reserved.