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Weird but True! A 'Saffrony' thread runs through Indian Customs & hard-boiled Nuclear Deal! (See 'taxindiaonline') Once there is failure on part of AO to make enquiry on issue which calls for enquiry, that by itself will render assessment erroneous, calling for Sec 263: ITAT (See 'Breaking News') I-T - Installation of sophisticated equipment with view to earn income by allowing users to avail benefits of same, does not tantamount to granting use of equipment, so as to be taxed as royalty: ITAT (See 'Breaking News') TP - Non-disclosure of RPT Filter of comparable company in transfer pricing study, merits its exclusion: ITAT (See 'Breaking News') TP - Order passed u/s 92CA(3) even before issuance of notice u/s 143(2), is without jurisdiction: ITAT (See 'Breaking News') TP adjustment made in respect of international transactions will not survive, once they have been settled under MAP: ITAT (See 'Breaking News') Unemployment rate further slides in Nov month in OECD Area (See 'TII BREIF') TP - geographical differences do not justify adoption of price charged by Italian AE from German non-AE as good comparable for purposes of benchmarking international transactions in India: ITAT (See 'Breaking News') CLIs indicate softening of strong growth rebound in OECD area (See 'TII BREIF') TP - If nature of services provided by AE to assessee has not been correctly appreciated by TPO, then such matter calls for remand: ITAT (See 'Breaking News') CBDT inserts new rule 21AJA for computation of exempt income of specified fund for purpose of Sec 10(4D) (See 'Bulletin Board') TP - If aggregation approach has been approved over previous years, then ALP of indentical international transactions should be determined similarly: ITAT (See 'Breaking News')
 
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