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NEWS FLASH   TP - Uploading DRP directions on ITBA portal constitutes valid communication - mandatory one-month period u/s 144C(13) for completing assessment must be reckoned from end of month in which directions are received: ITAT (See Breaking News) I-T - Indian AE do not constitutes Dependent Agent PE of assessee in India under Article 5(5) of India-Switzerland DTAA, if AE does not habitually exercise authority to negotiate and conclude contracts on behalf of assessee: ITAT (See Breaking News) I-T - Compensation paid pursuant to out-of-court settlement is not hit by Explanation 1 to Sec 37(1): ITAT (See Breaking News) TP - Since clause (i) of section 92BA having been omitted by Finance Act, 2017 without any saving clause, any transfer pricing adjustment & reference to TPO made under the omitted clause, is non est in law: ITAT (See Breaking News) TP - LIBOR is appropriate rate of interest for benchmarking foreign currency loans advanced by assessee to its 100% subsidiaries, without any ad hoc mark-up: ITAT (See Breaking News) DTAA - In-house support involving coordination for bug-fixing, involves transfer of technology or technical know-how does not satisfy make available clause - consideration for such activity not Fees for Technical Services: ITAT (See Breaking News) I-T - Reimbursements of IT infrastructure & common software costs, salary expenses and travel expenses are of nature of cost-to-cost recharges without any profit element & do not constitute Fees for Technical Services liable to TDS u/s 195: ITAT (See Breaking News) TP - Fully & compulsorily convertible debentures remain hybrid instruments that function as debt until they are actually converted into equity shares: ITAT (See Breaking News)   SIGN IN   Username Password Forgot Password   Home >> Breaking News   Breaking News  First    Previous Record 1 to 20 of 11624 Next     Last    New Delhi, Nov 06, 2026 By TII News Service TP - Uploading DRP directions on ITBA portal constitutes valid communication - mandatory one-month period u/s 144C(13) for completing assessment ... New Delhi, Nov 06, 2026 By TII News Service I-T - Indian AE do not constitutes Dependent Agent PE of assessee in India under Article 5(5) of India-Switzerland DTAA, if AE does not habituall... Ahmedabad, Nov 05, 2026 By TII News Service I-T - Compensation paid pursuant to out-of-court settlement is not hit by Explanation 1 to Sec 37(1): ITAT ... Mumbai, Nov 04, 2026 By TII News Service TP - Since clause (i) of section 92BA having been omitted by Finance Act, 2017 without any saving clause, any transfer pricing adjustment & refer... Hyderabad, Nov 04, 2026 By TII News Service TP - LIBOR is appropriate rate of interest for benchmarking foreign currency loans advanced by assessee to its 100% subsidiaries, without any ad ... Mumbai, Nov 03, 2026 By TII News Service DTAA - In-house support involving coordination for bug-fixing, involves transfer of technology or technical know-how does not satisfy make availa... New Delhi, Nov 03, 2026 By TII News Service I-T - Reimbursements of IT infrastructure & common software costs, salary expenses and travel expenses are of nature of cost-to-cost recharges wi... Mumbai, Nov 03, 2026 By TII News Service TP - Fully & compulsorily convertible debentures remain hybrid instruments that function as debt until they are actually converted into equity sh... New Delhi, Nov 02, 2026 By TII News Service I-T - Section 244A interest is not taxable at NIL under MFN clause importing India-US DTAA benefit: ITAT ... Mumbai, Oct 30, 2026 By TII News Service TP - Reference u/s 92CA(1) is transaction-specific and does not confer upon TPO a general jurisdiction to determine assessee's taxable income or ... Mumbai, Oct 30, 2026 By TII News Service I-T - Territorial jurisdiction is governed by location of AO who passed assessment order - cannot be conferred based on situs of First Appellate ... Bengaluru, Oct 29, 2026 By TII News Service TP - Notional interest adjustment on receivables is impermissible where receivables have not become overdue within relevant accounting period: IT... Bengaluru, Oct 29, 2026 By TII News Service TP - Assessee is entitled to challenge comparable before DRP even if it accepts the same before TPO - comparability is to be determined in keepin... New Delhi, Oct 28, 2026 By TII News Service TP - Rate charged by State Electricity Board to industrial consumer should be taken as market value for transfer of electricity from eligible uni... Mumbai, Oct 28, 2026 By TII News Service TP - TPO cannot reject assessee's selection of AE as tested party for export transactions and substituting GPL India as tested party: ITAT ... Mumbai, Oct 28, 2026 By TII News Service I-T - Interest received from and paid to overseas head office and branches is not taxable at hands of PE applying doctrine of mutuality: ITAT ... Mumbai, Oct 27, 2026 By TII News Service TP - Interest rate on intra-group loans should not be benchmarked using CUP method: ITAT ... Mumbai, Oct 27, 2026 By TII News Service I-T - Mere fact that for limited purpose of attribution of profits under DTAA, a Permanent Establishment is treated as separate enterprise, does ... Mumbai, Oct 26, 2026 By TII News Service TP - Mere attribution of percentages to functions, assets and risks, without reliable basis for quantifying respective economic contributions, ca... Mumbai, Oct 26, 2026 By TII News Service TP - If assessee has filed financials of AEs to establish that payment received from assessee were subjected to taxation in their respective juri...   TII SEARCH   Case Law Advanced Search Case Laws Quick Search Circular/Notification/Instruction DTAA News Social Secuirity Agreement

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