Tuesday , January 6, 2026 |   03:45:03 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
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I-T - Indian subsidiary does not become PE merely because of cross-transactions or outsourcing of back-office operations: HC (See Breaking News) I-T - If factors influencing price are similar, same margin on operating cost, as agreed under MAP resolution between Indian and UK Competent Authorities, shall be applied for determining ALP of ITES segment for non-UK transactions as well: ITAT (See Breaking News) TP - International transaction pertaining to AMP expenditure cannot be benchmarked by applying bright line test method: ITAT (See Breaking News) DTAA - Broad definition of 'operational expenditure' under treaty covers such arrangements if substantiated by genuine commercial evidence and arms-length pricing: ITAT (See Breaking News) I-T - Since commission agent was non-resident, and assessee has not deducted tax at source and adhered to DTAA, AO is not right in treating assessee as defaulter u/s 201(1) r.w.s. 201(1A): ITAT (See Breaking News) DTAA - Additions framed not tenable where authorities omit to consider that said deposits were not income but redeposit of assessee's own funds: ITAT (See Breaking News) DTAA - Receipts from IT support & maintenance services, where not satisfying the make available test, cannot be taxed as Fees for Technical Services: ITAT (See Breaking News) I-T - Agreement to lease aircrafts is in nature of operating lease and not financial lease: ITAT (See Breaking News) DTAA - Payments for use of IT infrastructure facilities do not constitute royalty under India and Belgium DTAA: ITAT (See Breaking News) DTAA - Where assessee merely reimbursed payments made to travel agents on cost-to-cost basis without rendering any managerial, technical or consultancy services to Indian hotels, such receipts cannot be deemed to be FTS: ITAT (See Breaking News)
 
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