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NEWS FLASH

I-T - Additional claim for treaty relief u/s 90 cannot be admitted for first time before Tribunal if its determination depends on mandatory factual verification: ITAT (See Breaking News)

TP - Comparables must satisfy filters adopted for benchmarking, including RPT threshold, functional comparability, availability of segmental data, and trading sales filter: ITAT (See Breaking News)

I-T - Round-trip voyage constitutes carriage of passengers within meaning of Sec 44B: SC (See Breaking News)

TP - Omission of clause (i) of Sec 92BA by Finance Act, 2017, without any saving clause, renders it retrospectively inoperative from date of its original introduction: ITAT (See Breaking News)

I-T - Reassessment notice is invalid if recorded reasons are founded on incorrect facts, especially when AO states that information was received under DTAA for years in respect of which such exchange of information was not legally available: ITAT (See Breaking News)

INTL - Mere signing or generation of an order does not amount to its issuance & that dispatch is a sine qua non for a valid order: ITAT (See Breaking News)

TP - Turnover filter adopted by TPO cannot be applied mechanically to exclude otherwise functionally comparable company if deviation from threshold is only marginal: ITAT (See Breaking News)

TP - Date of uploading DRP directions on ITBA portal & its electronic communication via email, constitutes date of receipt by AO for computing limitation u/s 144C(13): ITAT (See Breaking News)

TP - Entities engaged in retail trade and aftermarket service possess fundamentally different functional and market profiles compared to a wholesale trader supplying to OEMs in which case they cannot be adopted as comparables : ITAT (See Breaking News)

I-T - Assessment order passed in name of non-existent entity, despite Revenue having been informed of its dissolution through amalgamation, is void ab initio: ITAT (See Breaking News)

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