Saturday , July 20, 2024 | 15:40:08 IST
INTL TAXATION
Case Laws
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
INTL MISC
Case Laws
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
TP
Case Laws
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
FDI
Case Laws
FEMA Act
Fema Notifications
Master Circulars
Press Notes
Rules
FDI Circulars
RBI Circulars
Reports
FDI Approved
RBI Other Notifications
FIPB Review
FEO Act
LIBRARY
Company Cases
CBR 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 Laws
Relevant Portion of I-T Act
I-T Rules, 1962
Circulars
MISC
Notification
About Us
Contact Us
Newsletters
NEWS FLASH
TP - Comparable company merits being excluded from list of comparables, where it is functionally dis-similar in comparison to assessee: ITAT (See 'Breaking News')
DTAA -In absence of a clause in DTAA not dealing with a particular item of income, a payment should not be regarded as residuary income but as business income which is not chargeable to tax in India, in the absence of a PE of the non-resident in India: ITAT (See 'Breaking News')
Switzerland hosts Indian trade delegation; eye on enhancing ties following TEPA (See Brief)
TP - Comparable company merits being excluded on account of diversified operations, lack of segmental information, and differences in turnover and services compared to the assessee: ITAT (See 'Breaking News')
I-T - DRP's order upholding draft order without giving assessee an opportunity of presenting evidence, is unsustainable: ITAT (See 'Breaking News')
DTAA -Revenue earned by assessee-company from supply of software & maintenance thereof, cannot be deemed to be Royalty as per I-T Act & India-UK DTAA: ITAT (See 'Breaking News')
I-T- Assessee entitled to deduction on amount paid to non-resident for expenses incurred, considering that recipient declares amount so received, in its own ITR: ITAT (See 'Breaking News')
TP - Department's premise of Royalty being paid by the assessee-company to its own self, where such a payment be made to a holding company, is wholly untenable: HC (See 'Breaking News')
I-T- As per trite law, an assessee cannot be expected to deduct tax at source from payments that became taxable owing to retrospective amendment: HC (See 'Breaking News')
DTAA - consideration received for provision of Managerial Services, cannot be deemed to be Royalty or taxed as such, where no transfer of knowledge or expertise is involved: ITAT (See 'Breaking News')
TP - Where TPO's report is limited to determination of ALP only, then the AO cannot travel beyond determination of ALP: ITAT (See 'Breaking News')
I-T- Once profit from business increases, it will correspondingly increase amount of deduction claimed u/s 10A; even if business profit is increased there will be no change in assessee's taxable income: 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