Thursday , July 30, 2026 |   19:45:03 IST INTL TAXATION Case LawsDTAA Circulars (I-T Act, 1922) Limited Treaties Other Treaties TIEAs Notifications Circulars Relevant Sections of I-T Rules,1962 Instructions Administrative Orders DRP Panel I-T Act, 1961 MLI Relevant Portion of I-T Act,1922 GAAR MAP INTL MISC Case LawsOECD Conventions Draft Guidelines DTC Bill Committee Reports FATCA Intl-Taxation Finance Acts Manual on EoI UN Model Taxation Miscellaneous Cost Inflation Index Union Budget Information Security Guidelines TP Case LawsAPA Annual Report APA Rules Miscellaneous Relevant Sections of Act Instructions Circulars Notifications Draft Notifications Forms TP Rules APA FAQ UN Manual on TP Safe Harbour Rules US Transfer Pricing FDI Case LawsFEMA Act Fema Notifications Master Circulars Press Notes Rules FDI Circulars RBI Circulars Reports FDI Approved RBI Other Notifications FIPB Review FEO Act LIBRARY Company CasesCBR Act NBFC Report INTELLECTUAL PROPERTY Black Money Act PMLA Instruction PMLA Bill FM Budget Speeches Multimodal Transportation Vienna Convention EXIM Bank LoC Manufacturing Policy FTDR Act, 1992 White Paper on Black Money Transfer of Property MCA Circular Limitation Act VISA Type of Visa SSAs EPFO Acts FAQs Rules Guidelines Tourist Visa Notifications BIPA Arbitration Model Text Agreements NRI Case LawsRelevant Portion of I-T Act I-T Rules, 1962 Circulars MISC Notification About Us Contact Us Newsletters

NEWS FLASH   Make believe 'make available' (See TII Edit) TP - TPO not justified in determining ALP as nil without applying any recognised method prescribed u/s 92C; cannot questioning commercial expediency of expenditure once actual rendition of services is established: ITAT (See Breaking News) TP - Companies functionally different from captive, limited-risk service provider, or companies lacking reliable segmental data, cannot be retained as comparables: ITAT (See Breaking News) I-T - If tax department has historically granted lower withholding tax certificates based on uncontested history of financial losses, competent authority cannot suddenly impose higher rate: HC (See Breaking News) I-T - For eligible assessee covered by Sec 144C, final assessment order must still be passed within outer limitation prescribed u/s 153 r/w/s 144C: ITAT (See Breaking News) INTL - A literal interpretation of Section 9(1)(i) applies only when capital asset explicitly situated in India is transferred; this legal fiction cannot be stretched to cover indirect transfers of foreign shares: ITAT (See Breaking News) I-T - Remittance of part of earmarked foreign grant by a Sec 12A-registered charitable society to University of Texas for collaborative research project cannot be disallowed as application of income outside India: ITAT (See Breaking News) TP - If BAPA fixes arm's length operating margin for IT and ITES transactions with covered US-based AEs, and transaction with uncovered non-US AE is undisputedly identical on FAR analysis, same BAPA margin can be adopted for uncovered AE as well: ITAT (See Breaking News) I-T - For determining limitation in DRP cases, Sec 144C & Sec 153 must be read together: ITAT (See Breaking News) Rethinking Royalty in the Digital Age - What AWS and Salesforce Judgments Mean (See TII SPECIAL) TP - Unsupported website extracts or third-party database information can override disclosures made in audited financial statements: ITAT (See Breaking News) TP - Notional interest cannot be separately added on delayed AE receivables if TNMM benchmarking with working capital adjustment is already accepted: ITAT (See Breaking News)   SIGN IN   Username Password Forgot Password   Home >> Breaking News   Breaking News  First    Previous Record 1 to 20 of 11457 Next     Last    Ahmedabad, Jul 30, 2026 By TII News Service TP - TPO not justified in determining ALP as nil without applying any recognised method prescribed u/s 92C; cannot questioning commercial expedie... Mumbai, Jul 30, 2026 By TII News Service TP - Companies functionally different from captive, limited-risk service provider, or companies lacking reliable segmental data, cannot be retain... New Delhi, Jul 29, 2026 By TII News Service I-T - If tax department has historically granted lower withholding tax certificates based on uncontested history of financial losses, competent a... New Delhi, Jul 29, 2026 By TII News Service I-T - For eligible assessee covered by Sec 144C, final assessment order must still be passed within outer limitation prescribed u/s 153 r/w/s 144... Mumbai, Jul 29, 2026 By TII News Service INTL - A literal interpretation of Section 9(1)(i) applies only when capital asset explicitly situated in India is transferred; this legal fictio... New Delhi, Jul 29, 2026 By TII News Service I-T - Remittance of part of earmarked foreign grant by a Sec 12A-registered charitable society to University of Texas for collaborative research ... Mumbai, Jul 28, 2026 By TII News Service TP – If BAPA fixes arm's length operating margin for IT and ITES transactions with covered US-based AEs, and transaction with uncovered non-US ... New Delhi, Jul 28, 2026 By TII News Service I-T - For determining limitation in DRP cases, Sec 144C & Sec 153 must be read together: ITAT ... Mumbai, Jul 27, 2026 By TII News Service TP - Unsupported website extracts or third-party database information can override disclosures made in audited financial statements: ITAT ... Ahmedabad, Jul 27, 2026 By TII News Service TP - Notional interest cannot be separately added on delayed AE receivables if TNMM benchmarking with working capital adjustment is already accep... New Delhi, Jul 24, 2026 By TII News Service INTL - Pendency of reference before larger bench of Supreme Court does not automatically stay operation of established high court precedents: ITA... Ahmedabad, Jul 24, 2026 By TII News Service I-T - Cost recoveries by non-resident entity from its Indian affiliates for various intra-group services are not taxable in India as FTS: ITAT ... Chennai, Jul 24, 2026 By TII News Service TP - Company engaged in both custom software development & sale of software products across diverse sectors without providing segmental financial... Mumbai, Jul 23, 2026 By TII News Service DTAA - Support, management & coordination services do not satisfy make available test as no proprietary technology, skill, or know-how is transfe... Hyderabad, Jul 23, 2026 By TII News Service TP - For eligible assessee covered by Sec 144C, final assessment order must still be passed within outer limitation prescribed u/s 153, r/w/s Sec... New Delhi, Jul 22, 2026 By TII News Service TP - TPO not justified in narrowing down pool of comparable companies by manipulating manufacturing income filters & introducing arbitrary 2% adv... Bengaluru, Jul 22, 2026 By TII News Service I-T - First proviso to amended Sec 149(1) prohibited issuance of reassessment notice once that old limitation had lapsed: ITAT ... New Delhi, Jul 22, 2026 By TII News Service I-T - If salary are paid to overseas group entities by way of actual reimbursements, then no TDS is required u/s 195: ITAT ... New Delhi, Jul 21, 2026 By TII News Service DTAA - An agency Permanent Establishment cannot exist when agent acts in ordinary course of its business & is not wholly dependent on a single pr... New Delhi, Jul 21, 2026 By TII News Service TP - Comparable may survive functional challenge but still be excluded if it fails accepted quantitative filter such as related party transaction...   TII SEARCH   Case Law Advanced Search Case Laws Quick Search Circular/Notification/Instruction DTAA News Social Secuirity Agreement

INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI TII DTAA Circulars (I-T Act, 1922) Limited Treaties Other Treaties TIEAs Notifications Circulars Relevant Sections of I-T Rules,1962 Instructions Administrative Orders DRP Panel I-T Act, 1961 MLI Relevant Portion of I-T Act,1922 GAAR MAP OECD Conventions Draft Guidelines DTC Bill Committee Reports FATCA Intl-Taxation Finance Acts Manual on EoI UN Model Taxation Miscellaneous Cost Inflation Index Union Budget Information Security Guidelines APA Annual Report APA Rules Miscellaneous Relevant Sections of Act Instructions Circulars Notifications Draft Notifications Forms TP Rules APA FAQ UN Manual on TP Safe Harbour Rules US Transfer Pricing FEMA Act Exchange Manual Fema Notifications Master Circulars Press Notes Rules FDI Circulars RBI Circulars Reports FDI Approved RBI Other Notifications FIPB Review FEO Act INTELLECTUAL PROPERTY CBR Act NBFC Report Black Money Act PMLA Instruction PMLA Bill FM Budget Speeches Multimodal Transportation Vienna Convention EXIM Bank LoC Manufacturing Policy FTDR Act, 1992 White Paper on Black Money Posting Policy PMLA Cases Transfer of Property MCA Circular Limitation Act Type of Visa SSAs EPFO Acts FAQs Rules Guidelines Tourist Visa Notifications Arbitration Model Text Agreements Relevant Portion of I-T Act I-T Rules, 1962 Circulars MISC Notification About Us Contact Us     A Taxindiaonline Website. Copyright © 2010-2025 | Privacy Policy | Taxindiainternational.com Pvt. Ltd. OPC All rights reserved. TIOL GROUP WEBSITES