Thursday , February 23, 2017 |   19:56:54 IST
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IGST continues to be 'Apple of Discord' (See 'The Cob(Web)') I-T - Method for computing ALP can be changed at a later stage to arrive at better comparable: ITAT (See 'Breaking News') TP - Company having abnormality of profits and losses cannot be included as comparable for ALP determination: ITAT (See 'Breaking News') TP - Profit derived from sale of shrink wrapped software would fall under the head "business profit": ITAT (See 'Breaking News') I-T - Income generated from mere use of a common facility given by parent company cannot be considered as FTS: SC (See 'Breaking News') IT - Payment made in respect of 'Shrink wrapped' or 'off the shelf' copyrighted packaged software cannot be termed as royalty payment - ITAT (See 'Breaking News') I-T - Provisions of section 206AA are inapplicable in cases of non-residents payees who were not under an obligation to obtain PAN: ITAT (See 'Breaking News') TP - A functionally dissimilar company, which is amalgamated, having an intangible, cannot be compared with a captive service provider: ITAT (See 'Breaking News') TP - A case can be remanded to be decided on merit, when accountant report is produced in subsequent proceedings: ITAT (See 'Breaking News') Policy on foreign investment in Indian Stock Exchanges - amendment to paragraph 5.2.21 of 'Consolidated FDI Policy Circular of 2016' (See 'Press Note' in FDI) I-T - If there is no change in FAR analysis of two different FYs, MAP approved margin of one year can be applied to another year for benchmarking: ITAT (See 'Breaking News') Govt notifies all provisions of protocol amending India Israel DTAA TP - For determining comparability, annual report of company has to be given precedence over information obtained u/s 133(6): ITAT (See 'Breaking News')
 
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