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TP - Such companies having turnover ten times higher than that of assessee, can be adopted as comparables: ITAT (See 'Breaking News')

TP - It is it case for remand for computing ALP of international transactions after applying Most Appropriate Method, considering that the assessee selected its AEs as tested parties, in contravention of settled principle that AE cannot be adopted as tested party : ITAT (See 'Breaking News')

Finance Act 2020 (See 'Intl Misc')

RBI goes for 75 basis point cut in repo rate & 100 basis point cut in CRR + permits all lending institutions to grant 3 months moratorium on EMIs for all loans + no impact on assets classification

RBI liquidity injection goes up to 3.2% of GDP

TP - Where transactions fall under Section 92BA(1) which stands repealed, imposition of penalty for failure to furnish report in Form 3CEB in terms of Section 92E, is not sustainable: ITAT (See 'Breaking News')

TP - Where international transactions forming part of manufacturing activity segment is closely linked with distribution & after sales activity, they need to be benchmarked independent of each other & not together: ITAT (See 'Breaking News')

COVID-19 Fall-out - Is PM losing time to 'Flatten The Curve' of mounting economic miseries! (See 'The Cob(Web)')

I-T - Where technical services provided by swedish company for maintenance of existing GSS software to its Indian AE does not result in provision of any technical knowledge, amount received for such services is not taxable u/s 9(1)(vi) & (vii) or under Article 12(3) of India -Sweden DTAA as FTS - YES: ITAT (See 'Breking News')

I-T - Payments made by Indian patent attorney to his foreign associates in respect of consultancy services is taxable in terms of FTS u/s 9(1)(vii) r/w/s 195: ITAT (See 'Breaking News')

Finance Bill 2020 as passed by Lok Sabha (See 'Finance Act' in Intl Misc)

TP - TPO is vested with power u/s 92CA to determine ALP of specified domestic transactions without collecting data available in public domain or collecting data from private domain by issuing notice u/s 133(6): ITAT (See 'Breaking News')

I-T - Salary received by Indian resident for services rendered in Australia, are taxable in India, considering that such income is duly offered to tax in Australia: ITAT (See 'Breaking News')

Income tax return filing for FY 2018-19 - FM announces extension of due date to June 30 & reduction in interest rate from 12% to 9% and also reduction in interest rate for delayed deposit of TDS from 18% to 9%

FM announces extension of due date for linking Aadhaar & PAN to June 30 + Vivad Se Vishwas scheme to be valid till June 30 and waiver of 10% additional tax till June 30 granted + Due date extended till June 30 for all statutory compliance, approval order, notice, report & appeal etc under various laws such as Benami Act, Black Money Act, STT, CTT and Wealth Tax Act

I-T - Payment received for IT support service rendered by assessee, can be treated as Fees for Technical Service, where no information concerning technical, industrial or commercial knowledge, is being imparted: ITAT (See 'Breaking News')

TP - It is fit case for remand where TPO does not record reasons for rejecting CUP method for benchmarking international transactions, as favored by assessee: ITAT (See 'Breaking News')

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Miscellaneous

Untitled Document

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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