Saturday , February 24, 2018 |   23:26:35 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
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DTAA - Overseas remittances of 'pure reimbursement of expenses' between overseas AEs having no profit element, does not enshrines TDS liability: ITAT CBDT notifies India-Kenya DTAA (See Notifications' in Intl Taxation) TP - Auditor's report u/s 92E cannot be rejected in case of specified domestic transaction relating to 'sale of electricity', merely by presuming that captive power plant is not saleable to State Electricity Board: ITAT (See 'Breaking News') TP - Entity engaged in providing high-end services involving specialized knowledge & domain expertise, cannot be compared to captive service providers: ITAT (See 'Breaking News') TP - No separate adjustment should be made for interest on outstanding receivables from AEs, if working capital adjustment had been undertaken: ITAT (See 'Breaking News') TP - Tolerance range of (+/-)5% is applicable to arm's length price and not arm's length profitability: ITAT (See 'Breaking News') TP - Refund claimed in earlier AY can be adjusted against duty demand raised in current AY, for purposes of making TP adjustment: ITAT (See 'Breaking News') Changes in the business connection provision (See 'Edit') India-Kenya DTAA revised; tax rates reduced (See 'TII Brief') TP - Even if final assessment order is passed in contravention of statutory provision, then only course left for assessee to seek for remedy is to approach appropriate forum: ITAT (See 'Breaking News') Bank Frauds - Taxpayers tired to pay for 'New Civilisation'! (See 'THE COB(WEB)' in TIOL) I-T - No liason office of any foreign entity will constitute PE, if such office does not carries on any activity which is either incidental or auxilliary in nature: HC (See 'Breaking News') TP - No TP adjustment is warranted on shareholders corporate guarantee provided to the bank of AE, for purpose of business operations: ITAT (See 'Breaking News') I-T - Commission paid to non resident agents cannot be deemed as income accrued or arisen in India, warranting any TDS obligation u/s 195: ITAT (See 'Breaking News') I-T - Service tax collected on behalf of customers to be deposited to government's account, shall not form part of gross receipts for purpose of determining presumptive income: ITAT (See 'Breaking News')
 
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