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INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
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I-T- Once a particular provision of a section is omitted from the statute, it shall be deemed to be omitted from its inception : ITAT (See 'Breaking News') I-T - GEB is right comparison for external CUP: ITAT (See 'Breaking News') I-T- As per precedent, a liberal and pragmatic view is prefered in matters of condonation of delay; Section 5 of the Limitation Act is not meant to destroy rights of any party: ITAT (See 'Breaking News') Tax mop-up in Asia & Pacific back to pre-pandemic levels: OECD (See TII BRIEF) I-T- Statutory stipulations prescribed in 144C(13) do not make any difference as to whether a set aside assessments would be given different timelines: ITAT (See 'Breaking News') A peep into Global Tax Reforms Architecture (See TII SPECIAL) TP - Penalty u/s 271(1)(c) unsustainable where mechanically imposed because Transfer Pricing adjustment was framed & without probing whether assessee acted in bad faith or lacked due diligence: ITAT (See 'Breaking News') I-T- In absence of contrary proved and following judgments of co-ordinate Bench of Tribunal in assessee's own case for preceding AYs Infosys BPO Ltd & Eclerx Services Ltd can be excluded from list of comparable companies: ITAT (See 'Breaking News') Declining fertility rates put prosperity of future generations at risk: OECD (See 'Brief') TP - When AEs are based at different economic, market & geographical conditions, then transactions of project executed for different AE at different tax jurisdiction, economic, geographical and market conditions cannot be grouped together for determination of ALP: ITAT (See 'Breaking News') I-T - Guarantee fees for providing corporate guarantee should not exceed 0.5%. : ITAT (See 'Breaking News') I-T- Assessee ought to have been given an opportunity to file objection in correct form and by not giving such opportunity to cure defect, principles of natural justice has been violated : HC (See 'Breaking News') DTAA - Amount received towards Software Licence Subscription fee & Annual Maintenance Service fee in respect of Mobile Application platform, cannot be deemed to be royalty; not taxable under India-USA DTAA : ITAT (See 'Breaking News') DTAA - Receipts from Bandwidth charges are not taxable as royalty income either u/s 9(1)(vi) of I-T Act or under Article 12(3) of India - Singapore DTAA: ITAT (See 'Breaking News') The first GAAR case in India - An analysis (See TII Edit) GAAR - provisions of Section 94(8) pertaining to issuance of bonus shares cannot apply to an artificial avoidance arrangement that lacks any logical or practical justification: HC (See 'Breaking News') GAAR - As prescribed by Shome Committee through its report in 2012, SAAR supersedes GAAR only in respect of international agreements, and not domestic ones: HC (See 'Breaking News') GAAR - Tax planning is legitimate so far as it remains within the framework of law: HC (See 'Breaking News') GAAR - colorable devices cannot be used as methods of tax planning; is not honorable to avoid tax payment by resorting to dubious methods - every citizen obligated to discharge tax dues without resorting to subterfuge: HC (See 'Breaking News')
 
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