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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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