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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)

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