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NEWS FLASH   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)   SIGN IN   Username Password Forgot Password   Home >> Breaking News   Breaking News  First    Previous Record 1 to 20 of 11157 Next     Last    New Delhi, Jan 06, 2026 By TII News Service I-T - Indian subsidiary does not become PE merely because of cross-transactions or outsourcing of back-office operations: HC... Ahmedabad, Jan 06, 2026 By TII News Service I-T - If factors influencing price are similar, same margin on operating cost, as agreed under MAP resolution between Indian and UK Competent Aut... New Delhi, Jan 06, 2026 By TII News Service TP - International transaction pertaining to AMP expenditure cannot be benchmarked by applying bright line test method: ITAT... Mumbai, Jan 05, 2026 By TII News Service DTAA - Broad definition of 'operational expenditure' under treaty covers such arrangements if substantiated by genuine commercial evidence and ar... Ahmedabad, Jan 05, 2026 By TII News Service 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 asses... Mumbai, Jan 02, 2026 By TII News Service DTAA - Additions framed not tenable where authorities omit to consider that said deposits were not income but redeposit of assessee's own funds: ... Pune, Jan 02, 2026 By TII News Service DTAA - Receipts from IT support & maintenance services, where not satisfying the make available test, cannot be taxed as Fees for Technical Servi... New Delhi, Jan 01, 2026 By TII News Service I-T - Agreement to lease aircrafts is in nature of operating lease and not financial lease: ITAT... Pune, Dec 31, 2025 By TII News Service DTAA - Payments for use of IT infrastructure facilities do not constitute royalty under India and Belgium DTAA: ITAT ... New Delhi, Dec 31, 2025 By TII News Service DTAA - Where assessee merely reimbursed payments made to travel agents on cost-to-cost basis without rendering any managerial, technical or consu... Ahmedabad, Dec 30, 2025 By TII News Service I-T- Harter income and profits derived from operation of ships would by govered by treaty provisions: HC... New Delhi, Dec 30, 2025 By TII News Service DTAA - Assessment orders merit being quashed where they suffer from non-application of mind, as material factual errors regarding the nature of a... New Delhi, Dec 30, 2025 By TII News Service DTAA - Helicopter lease agreements are operating leases & not finance leases, where ownership of helicopters does not transfer to lessees: ITAT ... Mumbai, Dec 29, 2025 By TII News Service DTAA - Once it is shown that leased aircraft formed part of fleet used on both domestic and international sectors, rental income falls within pro... New Delhi, Dec 29, 2025 By TII News Service I-T - Routine repairs do not constitute 'FTS' as they are not technical services, and payments for these services alone does not attract Sec 9(1)... New Delhi, Dec 26, 2025 By TII News Service DTAA - Assessee cannot avail benefit under India-Cyprus DTAA, where Assessee is not found to be beneficial owner of income in question: ITAT ... Chennai, Dec 26, 2025 By TII News Service I-T - CIT(A) must provide proper & adequate opportunity of hearing to assessee, who shall substantiate its case with all relevant paper books and... New Delhi, Dec 24, 2025 By TII News Service I-T - Taxpayer has right to rely on treaty provisions and question of touching brought forward capital losses does not arise in subsequent AYs on... Mumbai, Dec 24, 2025 By TII News Service TP - Mere failure to satisfy need/purpose/benefit/rendition test alone is no basis to disallow intra group services between AEs: ITAT... New Delhi, Dec 23, 2025 By TII News Service TP - Resale price method is most appropriate for benchmarking international transaction in its distribution segment: ITAT...   TII SEARCH   Case Law Advanced Search Case Laws Quick Search Circular/Notification/Instruction DTAA News Social Secuirity Agreement

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