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NEWS FLASH

DTAA - Expenses incurred as pure reimbursements, do not attract tax liability: HC (See 'Breaking News')

I-T - Once MA for rectification moved by taxpayer u/s 254(2) stands admitted and previous order stands recalled which was not challenged, then no matter remains for further perusal: HC (See 'Breaking News')

TPO is not permitted to resort to ad-hoc unilateral pricing of management fees under CUP, without any benchmarking with comparable uncontrolled transactions: ITAT (See 'Breaking News')

I-T - Commission paid overseas for rendering services abroad, does not attract tax liability in India: ITAT (See 'Breaking News')

DTAA - Business income earned by non-resident entity from rendering of centralized hotel services, cannot be taxed as 'FTS' if it has no PE in India: ITAT (See 'Breaking News')

DTAA - Interest income earned by Foreign benk which is beneficial owner as per respective Treaty provision, is not liable for tax in India: ITAT (See 'Breaking News')

TP - Functionally dissimilar profile and absence of segmental profitability, renders such entity unfit for purposes of comparison: ITAT (See 'Breaking News')

Budget 2020 - What may cheer up Taxpayers & also FM? (See 'THE COB(WEB)' in TIOL)

DTAA - Interest paid by Indian Branch to overseas branches being in nature of payment made to self, will be governed by principle of mutuality, and hence, not taxable under I-T Act: ITAT (See 'Breaking News')

TP - Extended credit period allowed to AEs for repayment of outstanding receivables, calls for adjustment if impact of receivables was not factored in working capital: ITAT (See 'Breaking News')

TP - Pure financial advisor & investment banker is not comparable to mere support service provider, being functionally dissimilar: ITAT (See 'Breaking News')

CLIs indicate stabilising growth: OECD (See 'Brief')

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Miscellaneous

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ICAI Guidelines

PRI To The United Nations

Guidance note on report under section 92E of the Income-Tax ACT, 1961

PRI To The United Nations

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