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TP - Transfer pricing adjustment is unwarranted where tolerance band of the ALP adjustment falls within +/- 5% as per second proviso to Section 92C: ITAT (See 'Breaking News') TP -Transfer pricing adjustment framed on account of notional interest on receivables, is justified, where the assessee-company is found to not have incurred any debt: ITAT (See 'Breaking News') Energy crisis drives fall in tax levels in OECD countries I-T- Where assessee's claims of being a non-resident deserved to be accepted, his salary income from Sudan should be exmepted : ITAT (See 'Breaking News') I-T - Final assessment order passed without mentioning mandatory DIN is invalidated: ITAT (See 'Breaking News') TP - Final assessment order passed without incorporating the DRP's directions not valid: ITAT (See 'Breaking News') TP - Penalty imposed u/s 271(1)(c) rightly quashed where additions/disallowances based on which penalty was imposed, are themselves set aside: ITAT (See 'Breaking News') TP - RPM method is most appropriate for benchmarking of pure trading company involved in distribution activity without adding any value to purchased product: ITAT (See 'Breaking News') I-T - Power of revision u/s 263 is rightly exercised if AO in original assessment proceedings, omits to examine issue of license fee & royalty paid by Assessee to its holding companies during relevant period: ITAT (See 'Breaking News') TP - Turnover is relevant criteria for choosing companies as comparables in determining ALP in Transfer Pricing cases: ITAT (See 'Breaking News') I-T- CUP method can be adopted as most appropriate method in the case of the assessee owing to differences on account of volume, geography, functions performed and risks assumed : ITAT (See 'Breaking News') I-T- It is fit case for remand where re-assessment exercise omits to consider claim of Foreign Tax Credit, raised by the Assessee: HC (See 'Breaking News') TP - Resale Price Method incorrectly applied for benchmarking international transaction involving supply of military equipment: ITAT (See 'Breaking News') TP - If AO passes assessment order without receiving directions of DRP and merely relying on TPO's order giving effect to directions of DRP is bad in law: ITAT (See 'Breaking News') I-T - DRP directions issued without a Document Identification Number is invalid and deemed to have never been issued as per CBDT Circular No. 19 of 2019: ITAT (See 'Breaking News') Unraveling Complexity: MFN Clause and Its Tax Treaty Ramifications (See Guest Column in TIOL) I-T - Unless assessee's return is processed and decision taken by reasoned order, assessee would be justified in approaching for direction for refund: HC (See 'Breaking News') I-T - In absence of statutory provisions, retention of refund in anticipation of conclusion of DRP proceedings, and to give credit to this amount while giving-effect to orders thereafter cannot be accepted: HC (See 'Breaking News') TP - Time barred order passed by TPO merits to be quashed: ITAT (See 'Breaking News') Software rentals constitute Royalty: Pakistan SC's recent judgement (See TII Edit)
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Home >> About Us
About Us (“TII”), established on April 23, 2010, is a dedicated portal on international taxation. TII was launched in response to the changing landscape of taxation in India. It happens to be the FIRST comprehensive and exhaustive online resource for the taxpayers and also tax authorities looking for well-arranged resource on Transfer Pricing, Double Taxation Tax Treaties, FDI, FEMA, PMLA, BIPA, NRI and Visa guidelines for various categories of expatriates employed in India by MNEs. 

TII is a sister portal of India’s most prestigious and popular taxation and trade portal (TIOL). In about to be nine years, TII has carved a niche for its quality, speed and authenticity among domestic as well as international users. It has earned the respect and confidence of many global experts of international taxation. It is a highly reliable resource for the various fora of the Indian judiciary. Its citations are frequently used by the courts in their decisions. Its well-researched articles are regularly referred to by the policy makers in India. Its recommendations are generally respected by the Ministry of Finance in India.

TII has a huge subscriber-base cutting across users community ranging from Foreign Taxation Division in the CBDT, Directorate of Transfer Pricing & International Taxation to advocates, law firms, MNEs, domestic companies and research organisations. It has an enviable team of in-house experts and Consulting Editors who keep an eye on the global trend and keep sensitising the policy makers on the future trends of transforming fiscal world.

Consulting Editor

Mr. D.P. Sengupta: Mr Sengupta, a former member of the IRS, retired as Chief Commissioner of Income Tax after more than 33 years of distinguished service. Before that he had a highly satisfying stint as Joint Secretary in the Tax Policy and Legislation division of the Central Board of Direct Taxes.He also served as Joint Secretary in the Foreign Taxation Division of the Ministry of Finance. He was the Competent Authority for India and represented India in the WP1 of the OECD. He is a well known international taxation expert and spoke at various international tax conferences.

CEO & Managing Editor

Shailendra Kumar, founder and CEO of TIOL started his career with The Indian Express Newspaper in 1990 and then moved to The Economic Times where he worked for more than five years before taking the entrepreneurial route to launch TIOL, an idea based on a business need which he realized as a financial journalist. His vision was to create a knowledge-driven company; which eased the burden on corporations and which acted as a media watchdog for Indian tax and trade policies. He spearheads the business in all of its facets, including regular interactions with various policy makers and administrators, and managing the editorial and news gathering team at TII. He is the recipient of the 2001 Outstanding Media Professional Award presented by the India International Professionals Forum.


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