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INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI

NEWS FLASH

TP - Functional dissimilarity is enough ground for rejection of comparable: ITAT (See 'Breaking News')

TP - e-connectivity charges paid by assessee-company to its parent company abroad is allowed as revenue expenses & on which deduction is allowed: ITAT (See 'Breaking News')

Post-COVID-19 - New World Order - 'Chini Kum' if eye is on rule-based stability! (See 'The Cob(Web) Column')

I-T : Provision of Guarantee fees service is not fee for Technical services under India - Netherlands DTAA: ITAT (See 'Breaking News')

TP - In terms of rule 10B(l)(e)(i), any addition can be made on notional basis, whether cost incurred by AE can be added financial statement of assessee: ITAT (See 'Breaking News')

I-T - Depreciation is allowed in respect of such expenses: ITAT (See 'Breaking News')

TP - Consistent method followed & accepted in transfer pricing proceedings, can be changed without there being any change in facts or law: ITAT (See 'Breaking News')

Govt subsidies worth USD 500 bn to farmers harming markets: OECD Report

I-T - Any addition applying concept of income deemed to be accrued or arise in India can be made when situs of service rendered is abroad: ITAT (See 'Breaking News')

TP - Existence of legally valid draft order is mandatory pre-condition for passing of legally valid DRP proceedings, and legally valid final assessment order: ITAT (See 'Breaking News')

The global spat on digital taxes - A 'variety' of countries v the USA (See 'EDIT')

TP - When assessee has consistently been returning profits for taxation purpose, AO can sit in arm chair of businessman to disallow management fees paid to its AE: ITAT (See 'Breaking News')

TP -If on application of turnover filter, no comparable company would remain for determining ALP, issue of TP adjustment is to be restored to file of AO/TPO for undertaking exercise afresh by selecting fresh set of comparable companies: ITAT (See 'Breaking News')

TP - Two entities are functionally similar for purpose of being treated as comparables to each other, is question of fact & HC need not delve into merits of such aspect, unless findings in this regard are perverse in law: HC (See 'Breaking News')

TP - Mere incurring of AMP expenses can't be considered as international transaction: ITAT (See 'Breaking News')

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INTL TAXATION	INTL MISC	TP	FDI	LIBRARY	VISA	BIPA	NRI	TII
DTAA Circulars (I-T Act, 1922)Paykwik Limited Treaties Other Treaties TIEAs Number One Escort İst Notifications Circulars Relevant Sections of I-T Rules,1962 Instructions Administrative Orders DRP Panel I-T Act, 1961 MLI Şehirlerarası evden eve nakliyat Relevant Portion of I-T Act,1922 GAAR Marmaris Excursions	OECD Conventions Draft Guidelines DTC Bill Committee Reports FATCA Intl-Taxation Finance Acts Manual on EoI UN Model 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 Paykwik Satın Al TP Rules APA FAQ Paykwik 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 Konyaxxx Escort	INTELLECTUAL PROPERTY CBR Act NBFC Report Black Money Act PMLA Instruction PMLA Bill Marmaris Günlük Turlar 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 Paykwik MCA Circular Book Review Limitation Act	Type of Visa SSAs EPFO Acts FAQs Rules Guidelines Tourist Visa Notifications	Arbitration Model Text Agreements Экскурсии в Мар	Relevant Portion of I-T Act I-T Rules, 1962 Circulars MISC Notification	About Us Contact Us


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