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NEWS FLASH

I-T - If assessee was granted certificate at nil withholding tax for prior A.Ys and there is no issue to chargeability of assessee's income to tax, then certificate requiring withholding tax at reduced rate instead of nil rate, can't be sustained: HC (See Breaking News)

I-T - TDS provisions u/s 40(a)(i) are not exigible in respect of reinsurance premium paid to overseas entities: ITAT (See Breaking News)

TP- Principles of natural justice are contravened where CIT(A) fails to adjudicate a matter on merits: ITAT (See Breaking News)

I-T- Tax rates as prescribed under DTAA would embed education cess as well: ITAT (See Breaking News)

I-T - If payments are not in regard to royalty or FTS under I-T Act, then also, in respect of non-treaty countries, payments on account of bandwidth charges to non-residents are not subject to TDS provisions: ITAT (See Breaking News)

I-T - Appropriate authority for issuance of reopening notices u/s 148A(d) would be as per section 151 of new regime: ITAT (See Breaking News)

DTAA - Tax Residency Certificate cannot be denied based on presumption or conjecture alone & without any substantial evidence to prove claims of tax fraud or sham transaction: ITAT (See Breaking News)

TP - No tax can be levied on notional income which was determined on basis of transactions which are not technically international transaction: ITAT (See Breaking News)

INTL - Book entries, auditor's certificates, and invoices are per se sufficient to substantiate claim of material loss in transit; direct or circumstantial evidence needed to corroborate claims: ITAT (See Breaking News)

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