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INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI

NEWS FLASH

INTL - As is trite law, average LIBOR rate is the most appropriate for benchmarking overdue receivables from foreign AEs: ITAT (See Breaking News)

I-T - Capital gains are to be taxed based on place of residence of recipient, by granting relief of tax on such gains in India: ITAT (See Breaking News)

TP - Only LIBOR rate should be taken for purpose of adding notional interest income on account of interest free loan given to foreign subsidiary: ITAT (See Breaking News)

TP - Bright line test can't be used to presume existence of international transaction in AMP expenses in absence of evidence: ITAT (See Breaking News)

TP - An assessee, having settled its tax matter & having paid taxes under VSV Scheme, cannot raise grievances about final assessment order: ITAT (See Breaking News)

TP - If TPO has not doubted purchase price nor made any upward adjustments relating to purchase transactions with AE, he can't levy penalty u/s 271AA: ITAT (See Breaking News)

I-T- Foreign Payments cannot be Disallowed without Proper DTAA Examination: ITAT (See Breaking News)

TP - If nature of services rendered by AE are in nature of stewardship activity or shareholder activity, then charges paid by Assessee to AE are held to be at Arm's Length: ITAT (See Breaking News)

TP - If there is international transaction under which non-resident compensates another enterprise at ALP taking into account all risk-taking functions, nothing further survives to be attributed to enterprise in India: ITAT (See Breaking News)

TP - Having applied CUP method for benchmarking international transaction of administrative support services, if TPO had not brought comparables to justify ALP of such services at NIL, no ALP adjustment is permitted: ITAT (See Breaking News)

TP - Details of discount offered by AE to assessee may be compared with discount offered by AE in uncontrolled transactions, to benchmark transactions of purchase of books from AE: ITAT (See Breaking News)

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