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NEWS FLASH   TP - If loan was provided by third party lender, but AE provides explicit or implicit guarantee to such lender or deposits corresponding amount of funds with lender, such debt shall be deemed to have been issued by AE: ITAT (See Breaking News) TP - Risk adjustment disallowed where no basis is found for granting it, more so, where assessee fails to provide credible evidence to distinguish its risk profile that of the comparable companies: ITAT (See Breaking News) I-T- Jurisdictional issues can be raised at any stage, especially when they go to the root of the matter: ITAT (See Breaking News) I-T - Payments made for marketing related services and use of trademark etc which is incidental to main objective cannot be categorised as royalty or FTS: HC (See Breaking News) I-T - If assessee had filed its objection before DRP, albeit not intimated due to glitches in website, NFAC ought to have awaited outcome of DRP proceedings and could not have proceeded to pass assessment order: HC (See Breaking News) I-T - Not mentioning pendency of writ cannot be construed as failure to disclose material fact, which would render declaration made by assessee non-est u/s 91(5)(a) of Finance (No.2) Act 2024 or otherwise invalid: HC (See Breaking News) TP - Comparable company merits being dropped where it is functionally dissimilar to the assessee and segmental data is lacking: ITAT (See Breaking News) TP - Entity exclusively engaged in ITES segment is not comparable to entity engaged in distribution activities: ITAT (See Breaking News) TP - CUP method shall be applied for benchmarking, in case of comparison between ratio of Intra Group Services payment to sales of assessee with ratio of similar expenses to sales of comparables: ITAT (See Breaking News) I-T - Assessment passed in name of non-existent company is bad in law: ITAT (See Breaking News) I-T - Proceedings u/s 263 cannot be initiated for purpose of making fishing/roving enquiries w.r.t. variety of issues only with objective of substituting his views with that of AO: ITAT (See Breaking News) TP - If assessee is not charging interest on account of delay in receivable either from its AEs or from non-AEs, no adjustment of interest in respect of overdue receivable can be made: ITAT (See Breaking News) TP - Comparable company merits being excluded where its business model differs considerably from that of the assessee & which has a brand value different from that of assessee: ITAT (See Breaking News) DTAA - Merely having PE in India is not sufficient to exclude applicability of Article 11(2) and invoke Article 11(6) r/w Article 7(1) of India-Japan DTAA: ITAT (See Breaking News) I-T - One-time benefit received by retired cricketor from Board of Control for Cricket in India in recognition of his past services to Indian cricket, is eligible for exemption u/s 56(2)(vii) and not subject to tax: ITAT (See Breaking News) TP - Segmented information shall be used for benchmarking trading activity involving purchase of finished goods and manufacturing activity involving purchase of raw materials and export of manufactured goods: ITAT (See Breaking News) Trump's Tariff Tantrums (See 'TII Edit')   SIGN IN   Username Password Forgot Password   Home >> Breaking News   Breaking News  First    Previous Record 1 to 20 of 10796 Next     Last    Mumbai, May 08, 2025 By TII News Service TP - If loan was provided by third party lender, but AE provides explicit or implicit guarantee to such lender or deposits corresponding amount o... New Delhi, May 08, 2025 By TII News Service TP - Risk adjustment disallowed where no basis is found for granting it, more so, where assessee fails to provide credible evidence to distinguis... Mumbai, May 07, 2025 By TII News Service I-T- Jurisdictional issues can be raised at any stage, especially when they go to the root of the matter: ITAT ... New Delhi, May 06, 2025 By TII News Service I-T - Payments made for marketing related services and use of trademark etc which is incidental to main objective cannot be categorised as royalt... Bengaluru, May 05, 2025 By TII News Service I-T - If assessee had filed its objection before DRP, albeit not intimated due to glitches in website, NFAC ought to have awaited outcome of DRP ... New Delhi, May 05, 2025 By TII News Service I-T - Not mentioning pendency of writ cannot be construed as failure to disclose material fact, which would render declaration made by assessee n... Mumbai, May 05, 2025 By TII News Service TP - Comparable company merits being dropped where it is functionally dissimilar to the assessee and segmental data is lacking: ITAT ... Pune, May 05, 2025 By TII News Service TP - Entity exclusively engaged in ITES segment is not comparable to entity engaged in distribution activities: ITAT... New Delhi, May 02, 2025 By TII News Service TP - CUP method shall be applied for benchmarking, in case of comparison between ratio of Intra Group Services payment to sales of assessee with ... New Delhi, May 02, 2025 By TII News Service I-T - Proceedings u/s 263 cannot be initiated for purpose of making fishing/roving enquiries w.r.t. variety of issues only with objective of subs... Pune, May 01, 2025 By TII News Service I-T - Assessment passed in name of non-existent company is bad in law: ITAT... Mumbai, May 01, 2025 By TII News Service TP - If assessee is not charging interest on account of delay in receivable either from its AEs or from non-AEs, no adjustment of interest in res... New Delhi, Apr 30, 2025 By TII News Service TP - Comparable company merits being excluded where its business model differs considerably from that of the assessee & which has a brand value d... Mumbai, Apr 30, 2025 By TII News Service DTAA - Merely having PE in India is not sufficient to exclude applicability of Article 11(2) and invoke Article 11(6) r/w Article 7(1) of India-J... New Delhi, Apr 29, 2025 By TII News Service I-T - One-time benefit received by retired cricketor from Board of Control for Cricket in India in recognition of his past services to Indian cri... Kolkata, Apr 29, 2025 By TII News Service TP - Segmented information shall be used for benchmarking trading activity involving purchase of finished goods and manufacturing activity involv... New Delhi, Apr 28, 2025 By TII News Service I-T - If assessee's employees have never visited India and direct sales to Indian customers were made from Singapore through shipment, it cannot ... New Delhi, Apr 28, 2025 By TII News Service TP - Functional dissimilarity and absence of segmental information, calls for exclusion of comparable: ITAT... Hyderabad, Apr 25, 2025 By TII News Service I-T - Foreign Tax Credit cannot be denied merely because there is delay in filing Form-67: ITAT... New Delhi, Apr 25, 2025 By TII News Service I-T - If Contracting States to tax treaty intend to extend treaty protection to domestic company paying dividend distribution tax u/s 115-O, then...   TII SEARCH   Case Law Advanced Search Case Laws Quick Search Circular/Notification/Instruction DTAA News Social Secuirity Agreement

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