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I-T - Entitlement to tax withholding certificate at ‘NIL' rate depends on agreement between parties: HC (See Breaking News)

TP - Overdue receivables from AE are considered a separate international transaction of 'capital financing' under Explanation 1(c) to Section 92B and must be benchmarked separately: ITAT (See Breaking News)

INTL -Limitation prescribed u/s 153 continues to apply even where assessment is framed through draft order procedure u/s 144C: ITAT (See Breaking News)

INTL - Where final assessment order had been passed beyond outer time limit prescribed u/s 153 r/w Section 144C, the order is thus barred by limitation & therefore liable to be quashed: ITAT (See Breaking News)

I-T - Nature of adjudication by AAR is akin to 'reference', and application u/s 245Q is covered under ambit of any proceedings as mentioned in Sec 150: HC (See Breaking News)

I-T - Provisions of Section 144C are part of assessment procedure and do not override absolute limitation period set by Section 153 for completion of assessment: ITAT (See Breaking News)

I-T - Period of limitation for passing final assessment order u/s 144C(13) must be determined by combined reading of Section 144C and Section 153: ITAT (See Breaking News)

I-T - Payments made by Indian subsidiary to its foreign parent company as reimbursement for arranging centralized facilities that support subsidiary's business operations are classifiable as 'managerial services', taxable as FTS: ITAT (See Breaking News)

I-T - Final assessment order passed beyond statutory time limit prescribed under Section 153 is barred by limitation and is liable to be quashed: ITAT (See Breaking News)

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