Saturday , August 8, 2020 |   19:39:54 IST
About Us Contact Us Newsletters
TP - Appeal can be dismissed as withdrawn by appellant itself and Revenue can have no objection to dismissal of assessee’s appeal: ITAT (See 'Breaking News') TP - Routine expenses incurred by taxpayer entity for its overseas AE de hors any 'arrangement' for incurring of AMP expenses for brand building of AE, does not call for ALP adjustment: ITAT (See 'Breaking News') TP - Data to be used for comparability analysis should be of same financial year in which international transactions were entered into by tested party: ITAT (See 'Breaking News') GST - Compensation Cess turning into poisoned chalice for States! (See 'The Cob(Web)' Column) TP - Arm's length rate of interest in case of loans advanced to AE's is to be determined on basis of rate of interest charged in countries where loan is received: ITAT I-T - Transaction which does not involve any transfer of intellectual property, does not attract tax on royalty: ITAT (See 'Breaking News') I-T- Matter warrants remand for determining as to whether the adjustment for delayed receivables from associated enterprises get subsumed in working capital adjustment: ITAT (See 'Breaking News') I-T- If transaction of the royalty expenses between the assessee and its Associated Enterprises, is international transaction then its arm's-length price can be determined only under the transfer pricing provisions and not under the provision of the section 40A(2)(b) - YES: ITAT (See 'Breaking News') I-T - Income received by non-resident assessee on account of transponder charges from customers in India is taxable as royalty: ITAT (See 'Breaking News') TP - 'Proviso' of Sec. 92C(4) would though be applicable in case where ALP was determined by AO, but same cannot be extended to determination of same by taxpayer: ITAT (See 'Breaking News') TP - Entity engaged in diversified activities cannot be selected for purpose of comparison, in absence of segmental bifurcation: ITAT (See 'Breaking News') TP - Assessment order passed in case of non-existent entity is void: ITAT (See 'Breaking News') TP - Where main relief is granted on basis of one reason, adjudication of exclusion of comparable company for other reasons may not be necessary: ITAT ('See 'Breakimg News') OECD Members agree on method for reporting debt relief as ODA (See 'TII Brief') BRICS Environment Ministers' meet calls for promoting circular economy (See 'Brief') TP - Data to be used for comparison should be data relating to same financial year in which international transactions were entered by tested party: ITAT (See 'Breaking News') I-T - Managerial services which did not make available any technical knowledge, skill, knowhow or processes to purchaser, do not fall under FTS: ITAT (See 'Breaking News') TP - Dismissal of appeal on ground of it being filed in name of non-existing company amalgamated with another entity, is sustainable, where court omits to consider order passed by HC in respect of such amalgamation & regarding automatic transfer of litigations of transferor companies into transferee company: HC (See 'Breaking News') I-T - Any adjustment on account of transfer pricing is warranted, where assessee reimburses actual interest expenses debited by bank to assessee's head office: HC (See 'Breaking News')
Forgot Password
Home >> Case Law Details

Member Login
Username :  
Password :  
     Forgot Password



  • DTAA
  • Circulars (I-T Act, 1922)
  • Limited Treaties
  • Other Treaties
  • TIEAs
  • Notifications
  • Circulars
  • Relevant Sections of I-T Rules,1962
  • Instructions
  • Administrative Orders
  • DRP Panel
  • I-T Act, 1961
  • MLI
  • Relevant Portion of I-T Act,1922
  • GAAR
  • MAP
  • OECD Conventions
  • Draft Guidelines
  • DTC Bill
  • Committee Reports
  • Intl-Taxation
  • Finance Acts
  • Manual on EoI
  • UN Model
  • Miscellaneous
  • Cost Inflation Index
  • Union Budget
  • Information Security Guidelines
  • APA Annual Report
  • APA Rules
  • Miscellaneous
  • Relevant Sections of Act
  • Instructions
  • Circulars
  • Notifications
  • Draft Notifications
  • Forms
  • TP Rules
  • UN Manual on TP
  • Safe Harbour Rules
  • US Transfer Pricing
  • FEMA Act
  • Exchange Manual
  • Fema Notifications
  • Master Circulars
  • Press Notes
  • Rules
  • FDI Circulars
  • RBI Circulars
  • Reports
  • FDI Approved
  • RBI Other Notifications
  • FIPB Review
  • FEO Act
  • CBR Act
  • NBFC Report
  • Black Money Act
  • PMLA Instruction
  • PMLA Bill
  • FM Budget Speeches
  • Multimodal Transportation
  • Vienna Convention
  • EXIM Bank LoC
  • Manufacturing Policy
  • FTDR Act, 1992
  • White Paper on Black Money
  • Posting Policy
  • PMLA Cases
  • Transfer of Property
  • MCA Circular
  • Limitation Act
  • Type of Visa
  • SSAs
  • EPFO
  • Acts
  • FAQs
  • Rules
  • Guidelines
  • Tourist Visa
  • Notifications
  • Arbitration
  • Model Text
  • Agreements
  • Relevant Portion of I-T Act
  • I-T Rules, 1962
  • Circulars
  • MISC
  • Notification
  • About Us
  • Contact Us
    A Taxindiaonline Website. Copyright © 2010-2020 | Privacy Policy | Pvt.Ltd. All rights reserved.