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NEWS FLASH   OECD area employment dips in Q1 (See 'Brief') EU Court nixes USD 15 bn tax order against Apple Post-COVID-19: New Cold War in the making! China to play role of Rogue State Actor! (See 'The Cob(Web)' Column) TP - If there is no change in function of assessee company in relevant year, relying on the order of Coordinate bench of Tribunal in assessee's own case for AY 2008-09 and 2011-12, Infosys Technologies Ltd can be excluded from set of comparables: ITAT (See 'Breaking News') TP - Fluctuation in margins and differences in revenue recognition model, calls for exclusion of comparable: ITAT (See 'Breakine News') I-T - If foreign entity has not provided entire correspondence regarding services rendered to Indian entity, then it is improper for I-T Authorities to decide characterstic of such services: ITAT (See 'Breaking News') TP - Entire AMP expenses cannot be booked as 'international transaction', in absence of any arrangement with AEs for incurring AMP expenses to promote their brand: ITAT (See 'Breaking News') TP - ALP of intra group services cannot be determined at NIL without establishing that services received from AE are duplicate in nature or any tangible benefits has accrued: ITAT (See 'Breaking News') TP - If taxpayer has not charged any interest on delay in receipt of receivables against services rendered to unrelated party, then no notional interest is chargeable in respect of delay in receipt of outstanding receivables from AE: ITAT (See 'Breaking News') TP - Comparable which fails on functional yard stick is not includable: ITAT (See 'Breaking News') I-T - If disallowance u/s 40(a)(ia) goes to enhance profits that are eligible for deduction under Chapter VIA, then deduction under Chapter VIA should be allowed on such enhanced profit: ITAT (See 'Breaking News') TP - Stay on recovery of duty demand merits being allowed where Revenue has already adjusted 25% of outstanding demand, conditional upon assessee not seeking undue adjournment: ITAT (See 'Breaking News') TP - It is imperative for TPO to analyse cost base of comparables, segmental details and benchmarking process, before arriving at any categorical finding regarding appropriate method: ITAT (See 'Breaking News') TP - Commerciality of entering into licensing arrangement and payment of royalty in terms of such an arrangement, merits examination before deciding ALP rate of royalty: ITAT (See 'Breaking News') I-T - in absence of contrary being proved and following order passed by Tribunal previously in assessee's own case Liaison Office does not constitute PE in India: ITAT (See 'Breaking News') CLI remains close to crisis low in India: OECD (See 'Brief') If second wave of COVID-19 hits American economy to grow only by 1.9% in 2021: OECD (See 'Brief')   SIGN IN   Username Password Forgot Password   Home >> Breaking News   Breaking News  First    Previous Record 1 to 20 of 7613 Next     Last    New Delhi, Jul 16, 2020 By TII News Service TP - If there is no change in function of assessee company in relevant year, relying on the order of Coordinate bench of Tribunal in assessee's o... Bangalore, Jul 16, 2020 By TII News Service TP - Fluctuation in margins and differences in revenue recognition model, calls for exclusion of comparable: ITAT... New Delhi, Jul 16, 2020 By TII News Service I-T - If foreign entity has not provided entire correspondence regarding services rendered to Indian entity, then it is improper for I-T Authorit... Mumbai, Jul 15, 2020 By TII News Service TP - Entire AMP expenses cannot be booked as 'international transaction', in absence of any arrangement with AEs for incurring AMP expenses to pr... New Delhi, Jul 15, 2020 By TII News Service TP - ALP of intra group services cannot be determined at NIL without establishing that services received from AE are duplicate in nature or any t... New Delhi, Jul 15, 2020 By TII News Service TP - If taxpayer has not charged any interest on delay in receipt of receivables against services rendered to unrelated party, then no notional i... New Delhi, Jul 14, 2020 By TII News Service TP - Comparable which fails on functional yard stick is not includable: ITAT... Bangalore, Jul 14, 2020 By TII News Service I-T - If disallowance u/s 40(a)(ia) goes to enhance profits that are eligible for deduction under Chapter VIA, then deduction under Chapter VIA s... New Delhi, Jul 14, 2020 By TII News Service TP - Stay on recovery of duty demand merits being allowed where Revenue has already adjusted 25% of outstanding demand, conditional upon assessee... New Delhi, Jul 13, 2020 By TII News Service TP - It is imperative for TPO to analyse cost base of comparables, segmental details and benchmarking process, before arriving at any categorical... Jaipur, Jul 13, 2020 By TII News Service TP - Commerciality of entering into licensing arrangement and payment of royalty in terms of such an arrangement, merits examination before decid... New Delhi, Jul 13, 2020 By TII News Service I-T - in absence of contrary being proved and following order passed by Tribunal previously in assessee's own case Liaison Office does not consti... New Delhi, Jul 10, 2020 By TII News Service I-T - Payments received does not constitute an income and cannot be termed as FTS as no services have been rendered and assessee has merely made ... New Delhi, Jul 10, 2020 By TII News Service I-T - Whether when taxpayer has undertaken bundle of international transactions with its AE and same has been benchmarked by applying combined ap... Mumbai, Jul 09, 2020 By TII News Service I-T - Sale receipts of shrink-wrap software cannot be taxed as 'royalty’: ITAT... Kolkata, Jul 09, 2020 By TII News Service TP - Additional evidences should be admitted as it would have not been possible to determine correct ALP-adjustments and tax liability of assesse... Bangalore, Jul 08, 2020 By TII News Service TP - It is fit case for remand where provision of warranty requires re-consideration after examining copy of provision for warranty and warranty ... Ahmedabad, Jul 08, 2020 By TII News Service TP - Merely because prescribed Form No. 3CEB is filed in accordance with Rule 10E r.w.s. 92BA, it will not make taxpayer susceptible to onerous i... New Delhi, Jul 07, 2020 By TII News Service TP - AMP expenses incurred by assessee is not capital in nature as no permanent character or advantage is achieved through same: ITAT ... Kolkata, Jul 07, 2020 By TII News Service TP - Providing Corporate Guarantee is not transaction much less international transaction: ITAT ...   TII SEARCH   Case Law Advanced Search Case Laws Quick Search Circular/Notification/Instruction DTAA News Social Secuirity Agreement     GST RO(W)AD AHEAD | Episode 15 | simply inTAXicating

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