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NEWS FLASH   I-T - Salary income in hands of Local Employees in Nigeria being outside ambit of taxation under Indian Income Tax Laws, obligation to deduct tax u/s 195 on such expenses by payer do not arise: ITAT (See Breaking News) I-T - PCIT has no unfettered power for each & every re-examination or re-verification of issue which is already examined by AO during assessment proceedings: ITAT (See Breaking News) DTAA - Provisions do not apply in case of DDT payment u/s 115-O unless specifically extended to domestic company by applicable DTAA: ITAT (See Breaking News) I-T - Money brought in India by non-resident for investment or other purposes is not liable to tax under provisions of Act: ITAT (See Breaking News) I-T - GST should not form part of gross receipts for computing presumptive income u/s 44B: ITAT (See Breaking News) TP - Company which has negative margins and abnormal financial fluctuations is unsuitable for being adopted as comparable company: ITAT (See Breaking News) TP - If TPO himself has accepted TNNM as most appropriate method for determining ALP in subsequent year, then supplementary TP analysis submitted by assessee ought to have been considered for purpose of determining ALP: ITAT (See Breaking News) CBDT expands scope of safe harbour rules (See Brief) TP - If intra-group services utilized by assessee are supporting core activities of assessee, there is no infirmity in assessee adopting TNMM as most appropriate method: ITAT (See Breaking News) TP - Statutory procedure mandated u/s 144C can't be bypassed by merely mentioning name of assessee as amalgamated entity with its former name and name of amalgamating company: ITAT (See Breaking News) I-T - AO must examine if management fees is in nature of FTS or not, before making disallowance of payments made to overseas parties for services rendered by them, which did not have PE in India: ITAT (See Breaking News) Debt markets in Emerging economies grow to USD 3 trillion in 2024: OECD (See Brief) I-T - If necessary requirements to claim benefit of MFN clause does not get satisfied, no treaty benefit can be claimed on dividend income: ITAT (See Breaking News) I-T - Merely because AO has not given elaborate reasoning and findings, does not lead to conclusion that order of AO is erroneous for want of inquiry: ITAT (See Breaking News) TP - In absence of availability of price of electricity in open market, best alternative available with TPO is to benchmark transactions in accordance with computation of ALP as mentioned u/s 92C r.w. Rule 10B: ITAT (See Breaking News) The Trump Card (See TII Edit) TP - For those outstanding receivables that fall out of working capital adjustment pertaining to year under consideration, rate of interest to be charged must be LIBOR + 300 basis points: ITAT (See Breaking News) TP - Reduction for purchase price adjustment can only be done to cost of goods sold/operating cost and not to operating revenue: ITAT (See Breaking News) TP - Merely on assumption of robust research & development facility of assessee with regard to some products developed in India, compensation under technology transfer agreement with non-AE can't be distinguished: ITAT (See Breaking News)   SIGN IN   Username Password Forgot Password   Home >> Breaking News   Breaking News  First    Previous Record 1 to 20 of 10742 Next     Last    New Delhi, Mar 28, 2025 By TII News Service I-T - PCIT has no unfettered power for each & every re-examination or re-verification of issue which is already examined by AO during assessment ... New Delhi, Mar 28, 2025 By TII News Service I-T - Salary income in hands of Local Employees in Nigeria being outside ambit of taxation under Indian Income Tax Laws, obligation to deduct tax... Rajkot, Mar 27, 2025 By TII News Service I-T - Money brought in India by non-resident for investment or other purposes is not liable to tax under provisions of Act: ITAT... Mumbai, Mar 27, 2025 By TII News Service DTAA - Provisions do not apply in case of DDT payment u/s 115-O unless specifically extended to domestic company by applicable DTAA: ITAT ... Mumbai, Mar 27, 2025 By TII News Service I-T - GST should not form part of gross receipts for computing presumptive income u/s 44B: ITAT... New Delhi, Mar 26, 2025 By TII News Service TP - Company which has negative margins and abnormal financial fluctuations is unsuitable for being adopted as comparable company: ITAT ... Hyderabad, Mar 26, 2025 By TII News Service TP - If TPO himself has accepted TNNM as most appropriate method for determining ALP in subsequent year, then supplementary TP analysis submitted... Mumbai, Mar 24, 2025 By TII News Service TP - If intra-group services utilized by assessee are supporting core activities of assessee, there is no infirmity in assessee adopting TNMM as ... Mumbai, Mar 24, 2025 By TII News Service TP - Statutory procedure mandated u/s 144C can't be bypassed by merely mentioning name of assessee as amalgamated entity with its former name and... Chennai, Mar 24, 2025 By TII News Service I-T - AO must examine if management fees is in nature of FTS or not, before making disallowance of payments made to overseas parties for services... Mumbai, Mar 21, 2025 By TII News Service I-T - If necessary requirements to claim benefit of MFN clause does not get satisfied, no treaty benefit can be claimed on dividend income: ITAT... Hyderabad, Mar 21, 2025 By TII News Service I-T - Merely because AO has not given elaborate reasoning and findings, does not lead to conclusion that order of AO is erroneous for want of inq... Hyderabad, Mar 21, 2025 By TII News Service TP - In absence of availability of price of electricity in open market, best alternative available with TPO is to benchmark transactions in accor... Mumbai, Mar 20, 2025 By TII News Service TP - For those outstanding receivables that fall out of working capital adjustment pertaining to year under consideration, rate of interest to be... Mumbai, Mar 20, 2025 By TII News Service TP - Reduction for purchase price adjustment can only be done to cost of goods sold/operating cost and not to operating revenue: ITAT... New Delhi, Mar 20, 2025 By TII News Service TP - Merely on assumption of robust research & development facility of assessee with regard to some products developed in India, compensation und... New Delhi, Mar 19, 2025 By TII News Service TP - Once ITAT set aside assessment order, demand arising from said order stood extinguished and it was duty of AO to delete outstanding demand f... New Delhi, Mar 19, 2025 By TII News Service TP - Assessee having factored in impact of receivables on working capital and thereby on its pricing vis-a-vis comparables, further adjustment ba... Mumbai, Mar 19, 2025 By TII News Service TP - In absence of notice issued u/s 92D(3) requiring assessee to furnish any information in respect of international transaction entered into by... Hyderabad, Mar 18, 2025 By TII News Service TP - Final assessment is required to be passed by AO within one month from date of receipt of order form end of the month, in which TPO's order a...   TII SEARCH   Case Law Advanced Search Case Laws Quick Search Circular/Notification/Instruction DTAA News Social Secuirity Agreement

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