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INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
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I-T - Simply because power of attorney was given to person residing in India, company incorporated outside India, cannot be held to be company resident in India within meaning of Sec 6(3): HC (See Breaking News) TP - If RHQ charges allocated to both segments are forming part of cost base of these segments respectively and by adopting aggregation approach, these charges are to benchmarked using TNMM: ITAT (See Breaking News) TP - Upper time limit for passing final assessment order u/s 143(3) r.w.s. 144C(13) r.w.s. 144B, is governed by provisions of Sec 153(1) and Sec 153(4): ITAT (See Breaking News) Returns filed under APA - More time granted for revision (See 'TII Brief') Tax holiday to non-residents for services under notified scheme (See 'TII Brief') Income of foreign company from data centre services exempted (See 'TII Brief') Conditional exemption to foreign company providing capital equipment (See 'TII Brief') No MAT for non-resident providing specified businesses (See 'TII Brief') DTAA - As is trite law, additions based solely on internal identifiers like BUP IDs & presumptive deposits are unsustainable: ITAT (See Breaking News) Tiger Global: SC exorcises ghost of Azadi, Vodafone & CBDT Circular (See TII Edit) TP - Where clause (i) of section 92BA, was omitted vide the Finance Act, 2017, it cannot then be applied onto ongoing proceedings to frame TP adjustment: ITAT (See Breaking News) TP - Payment of technical support service charges by assessee to its AEs with mark up of 5% over and above actual cost incurred by AEs is to be accepted to be at ALP: ITAT (See Breaking News) DTAA - Filing of Form 67 is a procedural or directory requirement & not mandatory in nature: ITAT (See Breaking News) I-T - If assessee had borrowed money from partnership firm and repaid loan, without deriving any benefit, such transactions resulting in merely transferring liability of assessee can't be taxed as unexplained cash credit u/s 68: ITAT (See Breaking News) DTAA - Services of developing technologies & collaborating with academic institutions, involve transfer of technical knowledge or expertise so as to satisfy 'make available' condition required under DTAA: ITAT (See Breaking News) TP - Where impact of extended credit period is subsumed within working capital adjustment while benchmarking operating margins, separate adjustment for notional interest on receivables is unwarranted: ITAT (See Breaking News) TP - Incentive granted under state industrial policy is capital subsidy aimed at promoting industrial development in backward areas & so qualifies as capital receipt not chargeable to tax: ITAT (See Breaking News) I-T - If very foundation for issuing higher-rate TDS certificate is non-existent, certificates directing TDS deduction at higher rate on payments made to group entities, no longer survives: HC (See Breaking News) TP - DRP cannot ignore to discharge its statutory duty by merely approving conclusions of TPO without recording independent findings: HC (See Breaking News) DTAA - Payments made by Indian entities to Japan-based company being reimbursements for salaries paid to seconded employees, cannot be deemed to be Fees for Technical Services: ITAT (See Breaking News)
 
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