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

DTAA - Project office acting as communication channel to support Non-resident entity's main activity of fabrication & installation of platforms, cannot be construed as PE: HC (See 'Breaking News')

TP - Company engaged in rendering highly technical service cannot be compared to captive service providers engaged in rendering mere support services: ITAT (See 'Breaking News')

TP - Losses suffered by entity in a particular assessment year, will not be construed as persistent losses so as to refer it as unfit for purposes of comparison: ITAT (See 'Breaking News')

Hyderabad Encounter - How Instant can be 'Instant Justice'? See ('The Cob(Web)')

I-T - Profit earned by overseas HO to Indian Branches cannot be taxed in India unless they are attributable to Indian Branches, and hence no adjustment is called for: ITAT (See 'Breaking News')

TP - If impact of receivables on working capital and thereby on its profitability already stands factored, no further adjustment is warranted on basis of outstanding receivables: ITAT (See 'Breaking News')

I-T - Legal findings rendered by Full Bench of High Court after discussing all relevant facts & judgments, cannot be questioned by way of review, on frivolous grounds: HC (See 'Breaking News')

Cabinet nod for Agreement on Social Security between India and Brazil (See 'TII Brief')

TP - Concern which is engaged in diversifying field and whose financial segmental is also not available, is unfit for purposes of comparison: ITAT (See 'Breaking News')

TPO is not permited to impose penalty u/s 271G if on date of non-compliance of notice as required u/s 92D(3), only AO was having such statutory power: ITAT (See 'Breaking News')

TP - Simply because one concern was wrongly not considered by taxpayer as comparable, cannot act as deterrent for claiming same as comparable and be considered for evaluation: ITAT (See 'Breaking News')

I-T - Outstanding demand merits interim stay after compliance of pre deposit, in case of dispute relating to application of amendment to respective provision which will decide scope of tax liaibility: ITAT (See 'Breaking News')

TII SEARCH

Home >> BIPA>> Model Text

Bipa

Model Text

Untitled Document

Model Text

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 Portion of I-T Rules,1962 Instructions Administrative Orders DRP Panel I-T Act, 1961 MLI Relevant Portion of I-T Act,1922 GAAR	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 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 Book Review 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 © 2010-2019 Taxindiainternational.com Pvt.Ltd. All rights reserved.

TIOL GROUP WEBSITES