Wednesday , January 7, 2026 |   18:30:05 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
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TP - Final assessment order passed before expiry of the 30-day window given to assessee to file objections against draft assessment order, is not tenable: ITAT (See Breaking News) TP - Differences in functional and turnover filter calls for exclusion of comparable: ITAT (See Breaking News) 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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Taxindiainternational.com (“TII”), established on April 23, 2010, is a dedicated portal on international taxation. TII was launched in response to the changing landscape of taxation in India. It happens to be the FIRST comprehensive and exhaustive online resource for the taxpayers and also tax authorities looking for well-arranged resource on Transfer Pricing, Double Taxation Tax Treaties, FDI, FEMA, PMLA, BIPA, NRI and Visa guidelines for various categories of expatriates employed in India by MNEs. 

TII is a sister portal of India’s most prestigious and popular taxation and trade portal Taxindiaonline.com (TIOL). In about to be nine years, TII has carved a niche for its quality, speed and authenticity among domestic as well as international users. It has earned the respect and confidence of many global experts of international taxation. It is a highly reliable resource for the various fora of the Indian judiciary. Its citations are frequently used by the courts in their decisions. Its well-researched articles are regularly referred to by the policy makers in India. Its recommendations are generally respected by the Ministry of Finance in India.

TII has a huge subscriber-base cutting across users community ranging from Foreign Taxation Division in the CBDT, Directorate of Transfer Pricing & International Taxation to advocates, law firms, MNEs, domestic companies and research organisations. It has an enviable team of in-house experts and Consulting Editors who keep an eye on the global trend and keep sensitising the policy makers on the future trends of transforming fiscal world.

Consulting Editor


Mr. D.P. Sengupta: Mr Sengupta, a former member of the IRS, retired as Chief Commissioner of Income Tax after more than 33 years of distinguished service. Before that he had a highly satisfying stint as Joint Secretary in the Tax Policy and Legislation division of the Central Board of Direct Taxes.He also served as Joint Secretary in the Foreign Taxation Division of the Ministry of Finance. He was the Competent Authority for India and represented India in the WP1 of the OECD. He is a well known international taxation expert and spoke at various international tax conferences.

CEO & Managing Editor

Shailendra Kumar, founder and CEO of TIOL started his career with The Indian Express Newspaper in 1990 and then moved to The Economic Times where he worked for more than five years before taking the entrepreneurial route to launch TIOL, an idea based on a business need which he realized as a financial journalist. His vision was to create a knowledge-driven company; which eased the burden on corporations and which acted as a media watchdog for Indian tax and trade policies. He spearheads the business in all of its facets, including regular interactions with various policy makers and administrators, and managing the editorial and news gathering team at TII. He is the recipient of the 2001 Outstanding Media Professional Award presented by the India International Professionals Forum.

 
 
 
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