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NEWS FLASH   OECD labour force participation rate remains high in Q3 of 2025 (See Brief) I-T- Income from rig hire charges are to be computed under presumptive taxation provisions of Section 44BB of the Act: ITAT (See Breaking News) TP - Provision of negative lien on receivables & Participating Interest is not equivalent to providing a corporate guarantee; such arrangement is not an international transaction u/s 92B & warrants no benchmarking: ITAT (See Breaking News) DTAA - Capital gain derived from sale of unlisted equity shares of foreign entity pursuant to impermissible arrangement, is not entitled to treaty exemption: SC (See Breaking News) DTAA - Furnishing of services through employees within Contracting State is not enough, and ‘physical presence' is mandated, for rendering any counterpart as PE: HC (See Breaking News) I-T - AO, while deciding application for lower or nil withholding certificate u/s 197, is statutorily obligated to follow decision-making process prescribed under Rule 28AA: HC (See Breaking News) I-T- Non-compliance with sanctioning authority provisions post-April 2021 amendments go to the root of the jurisdiction, rendering the reassessment void : ITAT (See Breaking News) TP - Interest on rupee-denominated CCDs has to be benchmarked with reference to domestic prime lending rate & not LIBOR-based rates: ITAT (See Breaking News) I-T - Payment of roaming charges did not require any deduction of tax at source u/s 194J and, hence, no disallowance could be made u/s 40(a)(ia): ITAT (See Breaking News) INTL - Testing charges paid to foreign entities where not involving any human element, cannot be treated as Fees for Technical Services & no tax is deductible u/s 195: ITAT (See Breaking News) DTAA - Recent shifting of family and new investments abroad will not outweigh ‘Centre Of Vital Interests' in India; DTAA Tie-Breaker Test shall be applied to determine Residency Status: ITAT (See Breaking News) TP- Penalty u/s 271G cannot be levied merely for inadequate or improper benchmarking of transactions & where Revenue does not prove that assessee failed to furnish specific documents as per Sec 92D: ITAT (See Breaking News)   SIGN IN   Username Password Forgot Password   Home >> Breaking News   Breaking News  First    Previous Record 1 to 20 of 11178 Next     Last    New Delhi, Jan 16, 2026 By TII News Service I-T- Income from rig hire charges are to be computed under presumptive taxation provisions of Section 44BB of the Act: ITAT ... New Delhi, Jan 16, 2026 By TII News Service TP - Provision of negative lien on receivables & Participating Interest is not equivalent to providing a corporate guarantee; such arrangement is... New Delhi, Jan 15, 2026 By TII News Service DTAA - Capital gain derived from sale of unlisted equity shares of foreign entity pursuant to impermissible arrangement, is not entitled to treat... New Delhi, Jan 15, 2026 By TII News Service DTAA - Furnishing of services through employees within Contracting State is not enough, and ‘physical presence' is mandated, for rendering any ... New Delhi, Jan 15, 2026 By TII News Service I-T - AO, while deciding application for lower or nil withholding certificate u/s 197, is statutorily obligated to follow decision-making process... Mumbai, Jan 15, 2026 By TII News Service I-T- Non-compliance with sanctioning authority provisions post-April 2021 amendments go to the root of the jurisdiction, rendering the reassessme... New Delhi, Jan 15, 2026 By TII News Service TP - Interest on rupee-denominated CCDs has to be benchmarked with reference to domestic prime lending rate & not LIBOR-based rates: ITAT ... Mumbai, Jan 14, 2026 By TII News Service I-T - Payment of roaming charges did not require any deduction of tax at source u/s 194J and, hence, no disallowance could be made u/s 40(a)(ia):... Lucknow, Jan 14, 2026 By TII News Service INTL - Testing charges paid to foreign entities where not involving any human element, cannot be treated as Fees for Technical Services & no tax ... Bengaluru, Jan 13, 2026 By TII News Service DTAA - Recent shifting of family and new investments abroad will not outweigh ‘Centre Of Vital Interests' in India; DTAA Tie-Breaker Test shall... Ahmedabad, Jan 13, 2026 By TII News Service TP- Penalty u/s 271G cannot be levied merely for inadequate or improper benchmarking of transactions & where Revenue does not prove that assessee... Mumbai, Jan 12, 2026 By TII News Service DTAA - Interest on delayed payment of lease rental which is integral part of least rental charged by ireland entity is not taxable in India in te... New Delhi, Jan 12, 2026 By TII News Service TP - Penalty or compensation clauses in agreement may specifically quantify any liquidated damages or compensation, but enforceability of contrac... New Delhi, Jan 09, 2026 By TII News Service TP - Recovery on cost to cost basis without any service element, cannot be recharacterised by imputing adhoc markup: ITAT... New Delhi, Jan 09, 2026 By TII News Service TP - As per Section 144C, AO is required to complete assessment within 30 days of receiving directions from DRP & order passed beyond such period... Mumbai, Jan 09, 2026 By TII News Service I-T - Payment of roaming charges by cellular mobile telephony service provider to other telecom operators for subscribers does not attract Sec 9(... Ahmedabad, Jan 08, 2026 By TII News Service I-T - Not straying amount due to assessee, more particularly, when assessee is not entitled to any interest on such refund, is unjust enrichment ... New Delhi, Jan 08, 2026 By TII News Service DTAA - Payments of nature of salary cannot be re-characterized as FTS either under I-T Act or under Article 12 of India–Japan DTAA, which expre... Bengaluru, Jan 08, 2026 By TII News Service TP - If working capital adjustment subsumes outstanding receivables, no separate characterization is to be made on account of delayed receivables... Bengaluru, Jan 07, 2026 By TII News Service TP - Final assessment order passed before expiry of the 30-day window given to assessee to file objections against draft assessment order, is not...   TII SEARCH   Case Law Advanced Search Case Laws Quick Search Circular/Notification/Instruction DTAA News Social Secuirity Agreement

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