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Budget 2026: Non-resident taxation almost becomes mainstream (See TII Edit)

I-T-Revisionary powers u/s 263 can be exercised where the AO's order is based on sound assessment of facts on proper enquiry: ITAT (See Breaking News)

I-T- Deduction u/s 80G of the Act can be claimed in respect of CSR Expenses: ITAT (See Breaking News)

TP - AO, having made reference u/s 92CA, was statutorily barred from independently determining ALP in absence of TPO order; ergo, revisionary power u/s 263 cannot be exercised in respect of an order which AO was not authorised to pass: ITAT (See Breaking News)

TP - Comparable company can be rejected if it is functionally dissimilar, as evidenced by factors like different business model, low employee cost, or fluctuating margins: ITAT (See Breaking News)

DTAA- Payments to foreign entities for ECB processing is not liable to tax under DTAA provisions where the technical know-how is not transferred: HC (See Breaking News)

TP - If delay in realizing receivables from Non-AEs was more than delay in realizing receivables from AEs, calls for ALP adjustment, if there existed no trade practice of not charging interest on export receivables: ITAT (See Breaking News)

TP - If final assessment order passed by AO u/s 143(3) r.w.s. 144C(13) r.w.s. 144B is beyond upper time limit provided u/s 153(1) and Section 153(4), then said order is beyond limitation period: ITAT (See Breaking News)

TP - Upper time limit for passing final assessment order u/s 143(3) r.w.s. 144C(13) r.w.s. 144B, is governed by provisions of Section 153(1) and Section 153(4): ITAT (See Breaking News)

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