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NEWS FLASH   DTAA -Revenue earned by assessee-company from supply of software & maintenance thereof, cannot be deemed to be Royalty as per I-T Act & India-UK DTAA: ITAT (See 'Breaking News') I-T- Assessee entitled to deduction on amount paid to non-resident for expenses incurred, considering that recipient declares amount so received, in its own ITR: ITAT (See 'Breaking News') TP - Department's premise of Royalty being paid by the assessee-company to its own self, where such a payment be made to a holding company, is wholly untenable: HC (See 'Breaking News') I-T- As per trite law, an assessee cannot be expected to deduct tax at source from payments that became taxable owing to retrospective amendment: HC (See 'Breaking News') DTAA - consideration received for provision of Managerial Services, cannot be deemed to be Royalty or taxed as such, where no transfer of knowledge or expertise is involved: ITAT (See 'Breaking News') TP - Where TPO's report is limited to determination of ALP only, then the AO cannot travel beyond determination of ALP: ITAT (See 'Breaking News') I-T- Once profit from business increases, it will correspondingly increase amount of deduction claimed u/s 10A; even if business profit is increased there will be no change in assessee's taxable income: ITAT (See 'Breaking News')   SIGN IN   Username Password Forgot Password   Home >> Breaking News   Breaking News  First    Previous Record 1 to 20 of 10367 Next     Last    New Delhi, Jul 15, 2024 By TII News Service DTAA -Revenue earned by assessee-company from supply of software & maintenance thereof, cannot be deemed to be Royalty as per I-T Act & India-UK ... Chennai, Jul 15, 2024 By TII News Service I-T- Assessee entitled to deduction on amount paid to non-resident for expenses incurred, considering that recipient declares amount so received,... New Delhi, Jul 13, 2024 By TII News Service TP - Department's premise of Royalty being paid by the assessee-company to its own self, where such a payment be made to a holding company, is wh... Mumbai, Jul 13, 2024 By TII News Service I-T- As per trite law, an assessee cannot be expected to deduct tax at source from payments that became taxable owing to retrospective amendment:... Bengaluru, Jul 12, 2024 By TII News Service DTAA - consideration received for provision of Managerial Services, cannot be deemed to be Royalty or taxed as such, where no transfer of knowled... Mumbai, Jul 11, 2024 By TII News Service TP - Where TPO's report is limited to determination of ALP only, then the AO cannot travel beyond determination of ALP: ITAT... New Delhi, Jul 11, 2024 By TII News Service I-T- Once profit from business increases, it will correspondingly increase amount of deduction claimed u/s 10A; even if business profit is increa... Mumbai, Jul 10, 2024 By TII News Service DTAA - Lease rental income earned by assessee cannot be treated as royalty under DTAA or I-T Act: ITAT... Mumbai, Jul 09, 2024 By TII News Service I-T- Re-imbursement of costs incurred by Indian arm of foreign company towards certain expenses incurred by the former on the latter's behalf, ca... Hyderabad, Jul 09, 2024 By TII News Service I-T-Since extended time limit of 12 months is not available in case of Non-Resident as per section 153(4), AO ought to have completed assessment ... Chennai, Jul 08, 2024 By TII News Service TP - Adjustment of forex loss is not extraordinary in nature, where assessee is engaged in exports & earns in forex & where any resultant gains o... Bengaluru, Jul 08, 2024 By TII News Service I-T - Taking consistent view, C G VAX Software & Exports Ltd cannot be considered for inclusion in list of comparables : ITAT... New Delhi, Jul 05, 2024 By TII News Service DTAA - Non fulfillment of any procedural requirement, cannot in any way, debar an assessee from any claim or benefit under the law to which he is... New Delhi, Jul 05, 2024 By TII News Service I-T- Prior approval for search asssessment u/s 153D is mandatory; must be accorded after due consideration of facts; must not be mechanically gra... New Delhi, Jul 04, 2024 By TII News Service I-T- Payables and receivables are two sides of same point and both have to be taken together and only net amount can be adjusted as separate tran... Mumbai, Jul 03, 2024 By TII News Service I-T- Interest u/s 234B cannot be imposed where the assessee already paid the tax demanded within the time limit of 30 days: ITAT ... Kolkata, Jul 02, 2024 By TII News Service https://taxindiainternational.com/case_lawDesc.php?qwer43fcxzt=MTQyMDc= ... Kolkata, Jul 02, 2024 By TII News Service I-T- Appeal to CIT(A) will lie against amendment of TP order passed u/s. 92CA(3) for purpose of rectification of mistake apparent on record : ITA... Kolkata, Jul 01, 2024 By TII News Service I-T- In light of certain subsequent developments, nothing survives to adjudicate hence appeal can be disposed of : HC ... Ahmedabad, Jul 01, 2024 By TII News Service I-T - Once corporate guarantee fee is worked out on basis of third-party prevailing market rate, there is no basis or justification for further m...   TII SEARCH   Case Law Advanced Search Case Laws Quick Search Circular/Notification/Instruction DTAA News Social Secuirity Agreement

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