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NEWS FLASH

I-T - Consideration received for repair services is not FTS, where parts are sent abroad & returned after completion, without transfer of technical knowledge, skill or know-how enabling performance of such activities independently: ITAT (See Breaking News)

I-T - Provisions of Rule 128 & requirement to file Form 67 were introduced prospectively from 01.04.2017; cannot be applied with retrospective effect: ITAT (See Breaking News)

I-T - No additions can be sustained merely based on loose sheets, diary entries or oral statements of third party, unless corroborated with unaccounted transactions: ITAT (See Breaking News)

GDP further shrinks in G20 economies in Q2 (See TII BRIEF)

Live cricket broadcast - is It taxable as 'royalty'? (See TII SPECIAL)

I-T - Issuing a notice u/s 148 to a non-existent, amalgamated entity is void ab initio and a nullity in the eyes of law: ITAT (See Breaking News)

I-T - Detailed ratio payments for shared network services involving brand strategy do not constitute royalty if such services represent distribution of copyrighted articles without transfer of proprietary interest: ITAT (See Breaking News)

TP - If TPO rejected entity on ground of persistent losses but assessee furnished evidence to demonstrate that company has made profit in subsequent year, such entity is to be included in list of comparable: ITAT (See Breaking News)

TP - Commercial expediency & reasonableness of remuneration be judged from perspective of a businessman; AO cannot apply subjective standard or make presumptions: ITAT (See Breaking News)

TP - Omission by AO to make formal reference to TPO is a procedural irregularity & not a incurable illegality; does not warrant outright quashing of assessment order: ITAT (See Breaking News)

I-T - Broadcasting is neither ‘scientific work' nor does any copyright subsist in such rights, and fee received towards live broadcasting rights cannot be classified as royalty: ITAT (See Breaking News)

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