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INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
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TP - While evaluating ALP, TPO is not permitted to seek justification from Assessee regarding receipt of benefits in lieu of services offered to its AEs: ITAT (See 'Breaking News') TP - Filter adopted for purpose of selecting comparables, should be applied equally to all companies, for benchmarking: ITAT (See 'Breaking News') TP - Assessee should be allowed to withdraw appeal, if dispute in appeal is subject matter of Unilateral Advanced Pricing Agreement entered into with CBDT: ITAT (See 'Breaking News') TP - Expenses incurred in foreign currency are to reduced equally from export turnover as well as total turnover, for purpose of deduction u/s 10A: ITAT (See 'Breaking News') Tax administrators, OECD focus on BEPS implementation at regional meeting (See 'TII Brief') Private pension assets scale new high in 2016 (See 'TII Brief') TP - Functionally different companies cannot be compared, in absence of segmental results for comparing profit ratio from product and services: ITAT (See 'Breaking News') TP - Appeal which is filed by completely misconstruing the facts, is not maintenable: ITAT (See 'Breaking News' TP - Resale price method is most appropriate, where Assessee buys goods from AE and resells to network of distributors through Franchisees, without any value addition: ITAT (See 'Breaking News') I-T - Overseas payments made for purchasing software licenses, are liable for TDS deduction, failure of which will attract interest u/s 201: ITAT (See 'Breaking News') TP - No writ interference is warranted on issue of selection of comparables, when ITAT being last fact finding authority has given cogent reasons for same: HC (See 'Breaking News') TP - When benefit of capital adjustment is given to Assessee, then same should also be taken into account while determining profit margin in case of comparables: ITAT (See 'Breaking News) I-T - Expenses incurred in foreign currency towards rendering technical services outside India, had to be excluded from both export turnover as well as total turnover: ITAT (See 'Breaking News') I-T - Failure of amalgamated company to challenge passing of order in name of merged company by way of raising specific ground, cannot be attributed on part of Authority: ITAT (See 'Breaking News') Over 100 preferential tax regimes dismantled across world: OECD (See 'TII Brief')
 
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