Taxindiainternational.com - International Taxation, Transfer Pricing, DTAA, NRI, FDI, Income Tax, Custom, Service Tax, Caselaws, Notifications, Circulars, Analysis

INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI

NEWS FLASH

TP - Voluntary TP adjustments are distinct from adjustments made by TPO u/s 92CA; deduction u/s 10AA allowed in respect of voluntary adjustments: ITAT (See Breaking News)

TP - Further disallowances unwarranted where protective additions are covered under Mutual Agreement Procedure (MAP) settlement process : ITAT (See Breaking News)

TP - Entities which were not persistent loss making entities but had incurred loss only in current year, can't be rejected as comparable: ITAT (See Breaking News)

TP - Failure to prepare segmental of AE & non-AE on actual basis in diamond trading business, does not attract penalty u/s 271G, owing to peculiar problem in maintaining exact details of cost of rough diamonds: ITAT (See Breaking News)

INTL - Search assessment is invalid where based on regular books of accounts & documents, rather than any incriminating material found during search: ITAT (See Breaking News)

I-T - Credit in respect of foreign tax cannot be denied to assessee for technicality of not filing Form 67 within due date of return u/s 139(1): ITAT (See Breaking News)

TP - Sanctity of TRCs cannot be disregarded by tax authorities without strong evidence of entity being a sham or involved in fraudulent activity: ITAT (See Breaking News)

TP - As is trite law, receipts from the sale of software licenses could not be taxed as royalty income in India: ITAT (See Breaking News)

DTAA - Receipts from management support services and reimbursement of expenses cannot be treated as FTS: ITAT (See Breaking News)

TP - If AE had rendered services to assessee and tax withheld by assessee on rendition of services was duly accepted by AO, the TPO cannot doubt very rendition of services by AE to assessee: ITAT (See Breaking News)

TP - Final assessment order proposing tranfer pricing adjustment, is invalid where it is passed beyond limitation period: ITAT (See Breaking News)

I-T - Connectivity charges paid overseas in relation to services provided for process of connecting with various customers towards making voice & data connectivity, does not attract TDS liability u/s 195: ITAT (See Breaking News)

SIGN IN

Username

Password

Forgot Password

Home >> Case Law Details

Member Login


Username	:
Password	:

		Forgot Password

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 © 2010-2023 \| Privacy Policy \| Taxindiainternational.com Pvt. Ltd. OPC All rights reserved.

TIOL GROUP WEBSITES