Saturday , October 24, 2020 |   11:55:09 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
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CBDT posts Sukhad Chaturvedi, IRS & Bhanu Pratap Singh, IRS as OSDs in FT&TR Division (See 'Bulletin Borad') CBDT diverts DC-level post from Hyderabad to Bengaluru APA (See 'Bulletin Board') TP - CIT is correct is exercising power u/s 263 as assessment order is erroneous if passed ignoring CBDT Instruction No.3/2003: HC (See 'Breaking News') TP - OP/OC margin of comparables companies should have been calculated based on financial data reported in their audited financial statements: ITAT (See 'Breaking News') TP - TPO is justified in rejecting arm's lenght price based on foreign AEs taken as tested party having entirely different geographical area: ITAT (See 'Breaking News') I-T - Provisions of Section 194C & 195 are applicable to payments made to non-resident shipping companies or to agents of non-resident shipping companies: ITAT (See 'Breaking News') TP - Payment of depreciation is an outgoing expenditure & on which no TDS is liable to be deducted: ITAT (See 'Breaking News') Tax Returns & Politicians - They necessarily make quaint & strange bedfellows! (See 'The Cob(Web' Column) Tax Returns & Politicians - They necessarily make quaint & strange bedfellows! (See 'THE COB(WEB)' in TIOL) I-T - It is fit case for remand where DRP omits to record findings in respect of certain factual aspects of matter at hand where e assessee is awaiting verdict of Special Bench of Tribunal in respect of certain issue: ITAT (See 'Breaking News') TP - Absence of contrary being proved by assessee and following order passed by Tribunal in assessee's own case for previous AY, it is decided that TNMM is most appropriate method for assessee: ITAT (See 'Breaking News')
 
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