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NEWS FLASH
 
I-T - Assistance provided with respect to rules and regulations for clearance of customs frontiers, is not 'specialised knowledge' to render such service as 'FTS': HC (See Breaking News) TP - Period of Sec 144C(13) can't be counted from end of month in which transfer pricing officer gives effect of direction of DRP u/s 144C(5): HC (See Breaking News) I-T - Consideration paid for purchase of software, cloud computing, cloud space hiring involving transfer of right to use software, is not royalty: HC (See Breaking News) I-T - Only because Tribunal has not dealt with merits of matter, same cannot be considered as information, so as to assume jurisdiction to issue reopening notice u/s 148: HC (See Breaking News) TP - Market value of power supplied by State Electricity Board to industrial consumers should be construed to be market value of electricity: ITAT (See Breaking News) I-T - Extended time of 12 months in terms of section 153(4) is available only in case, where reference u/s 92CA is made to TPO, but not in case of assessment of non-resident u/s 148 r.w.s. 144C: ITAT (See Breaking News) INTL - Penalty u/s 271(1)(c) not tenable where change in assessee's status in relevant period from resident to non-resident, being debatable in nature, led to changed pattern of ITR filing: ITAT (See Breaking News) Of Budget 2025 & Non-Resident Taxation (See TII Edit) TP - TPO can't compute ALP of assessee's international transactions as nil, merely because despite services availed from such transactions, assessee incurred loss in business: HC (See Breaking News) I-T - Assessee having no PE in India, in terms of Article 5 of India-Singapore tax treaty, washout receipts, being in nature of business income would not be taxable in India: ITAT (See Breaking News) I-T - Once capital gains are considered as exempt under tax treaty, there would not be any occasion for seeking adjustment of brought forward short-term capital loss against such exempt capital gains: ITAT (See Breaking News) I-T - Challenge to reopening notice issued u/s 148 can't be countenanced merely because due to typographical error in address, notice was not served to assessee's correct address: HC (See Breaking News) I-T - If Indian subsidiary is not dependent agent PE, then no further attribution of profit can be made if said subsidiary was remunerated at arm's length: HC (See Breaking News)
 
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TII BREAKING NEWS
 
I-T - Assistance provided with respect to rules and regulations for clearance of customs frontiers, is not 'specialised knowledge' to render such service as 'FTS':
TP - Period of Sec 144C(13) can't be counted from end of month in which transfer pricing officer gives effect of direction of DRP u/s
I-T - Consideration paid for purchase of software, cloud computing, cloud space hiring involving transfer of right to use software, is not royalty: HC
I-T - Only because Tribunal has not dealt with merits of matter, same cannot be considered as information, so as to assume jurisdiction to issue
< More News >
 
TII SPECIAL Jun 24, 2024
 
A peep into Global Tax Reforms Architecture
By Pratap Singh, Principal CIT

 

THIS article aims to present an overview of the global tax reforms underway, exploring its challenges, key initiatives, and potential outcomes. It explores the importance of international cooperation under UN/G20/OECD, in addressing tax avoidance and ensuring that businesses contribute their fair share to the societies in which they operate.

 
TII EDIT Feb 17, 2025
 
Of Budget 2025 & Non-Resident Taxation
By D P Sengupta

UNION Budget 2025 was presented by the Finance Minister Nirmala Sitharaman on the 1st of February, 2025. With this Budget, Ms Sitharaman is now the record holder for a single FM to have presented 8 consecutive budgets in India. She already holds the record for giving the longest speech (2

 
BULLETIN BOARD
 
New Delhi, Jan 21, 2025
Income-tax (First Amendment) Rules, 2025- CBDT amends rules for NRI-owned cruise ships ...
New Delhi, Jan 21, 2025
Guidance for application of the Principal Purpose Test (PPT) under India's Double Taxation...
New Delhi, Jan 20, 2025
Vivad Se Vishwas Scheme - Order to remove difficulty issued ...
New Delhi, Jan 20, 2025
Vivad Se Vishwas Scheme - Order to remove difficulty issued ...
< More News >
 
TII BRIEF
 
Paris, Feb 11, 2025
Real household income grows by 0.2% in OECD in Q3 ...
New Delhi, Feb 01, 2025
Taxation of Capital gains on transfer of capital assets - Relief for FIIs...
New Delhi, Feb 01, 2025
Sovereign Wealth Funds granted LTCG benefits on investments in India...
New Delhi, Feb 01, 2025
Presumptive tax for non-resident entity providing support to chips manufacturers under Mei...
New Delhi, Feb 01, 2025
Budget rationalises TP provisions for determining ALPs ...
 
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