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NEWS FLASH

I-T - If assessee has proved source of investment in share application money of foreign entity, and also explained source of source of funds, then no addition is warranted u/s 68: ITAT (See Breaking News)

I-T - If assessee has remained in India in last four years for more than 365 days and in relevant previous year for more than 182 days, then only he shall be treated as non-resident: ITAT (See Breaking News)

I-T - Income accrues at place where title to goods passes to buyers on payment of price: ITAT (See Breaking News)

DTAA - Merely because non-resident entity which had no PE in India, had applied for lower tax deduction certificate u/s 197, that in itself is no basis for imposing tax liability on its business receipts u/s 44BB: ITAT (See Breaking News)

DTAA - Tax demand cannot be raised against assessee was non resident of India in relevant period & who offered income for tax & paid tax thereon in foreign country: ITAT (See Breaking News)

I-T - Expenses exclusively incurred for Indian PE by foreign head office, which are not in nature of overheads, has to be excluded from purview of Sec 44C: ITAT (See Breaking News)

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