Taxindiainternational.com - International Taxation, Transfer Pricing, DTAA, NRI, FDI, Income Tax, Custom, Service Tax, Caselaws, Notifications, Circulars, Analysis

INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI

NEWS FLASH

TP - Even in partial remand proceedings from Tribunal, AO is obliged to pass draft assessment order u/s 144C(1): HC (See 'Breaking News')

TP - Foreign exchange gain/ loss should be treated as operating item: HC (See 'Breaking News')

TP - Compliance of principles of natural justice should be real and not illusory: HC (See 'Breaking News')

OECD updates AI principles to keep pace with latest improvements (See 'Brief')

I-T- The receipt from offshore supply of goods cannot be regarded as taxable in India: ITAT (See 'Breaking News')

I-T- The bifurcation of receipts between business income and FTS is permissible : ITAT (See 'Breaking News')

DTAA - Section 44BB of the Act cannot be invoked to tax the receipts from offshore supply on presumptive basis as Revenue has failed to establish existence of PE in India: ITAT (See 'Breaking News')

I-T - Payments arising from use or right to use any industrial, commercial or scientific equipment shall be taxed as 'royalty', if equipment is under exclusive possession and control of resident: ITAT (See 'Breaking News')

Amount B of Pillar 1 - OECD fails to simplify & streamline! (See TII EDIT)

Global FDI inflows remain below pre-pandemic levels: OECD (See 'Brief')

I-T- ITAT should restore the issue to AO for de novo adjudication when various claims and contentions of the assessee have not been considered by AO: ITAT (See 'Breaking News')

I-T- Expenditure incurred in acquiring shares held as 'stock-in-trade', will have to be apportioned on a fact to fact basis : ITAT (See 'Breaking News')

TP - Companies cannot be adopted as comparables for benchmarking purposes, where they are functionally & financially dis-similar to the assessee-company: ITAT (See 'Breaking News')

OECD-UNDP program helps Global South countries to garner more revenue (See 'Brief')

SIGN IN

Username

Password

Forgot Password

Home >> Case Law Details

Member Login


Username	:
Password	:

		Forgot Password

INTL TAXATION	INTL MISC	TP	FDI	LIBRARY	VISA	BIPA	NRI	TII
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 FATCA Intl-Taxation Finance Acts Manual on EoI UN Model Taxation 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 APA FAQ 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	INTELLECTUAL PROPERTY 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 © 2010-2023 \| Privacy Policy \| Taxindiainternational.com Pvt. Ltd. OPC All rights reserved.

TIOL GROUP WEBSITES