Wednesday , March 26, 2025 |   17:26:19 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   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 >> 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