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INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
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INTL - Where funds are remitted to India for investing in securities - no income is earned therefrom - investor not required to file ITR in India: HC (See 'Breaking News') INTL - Re-assessment invalidated where commenced on incorrect assumption that assessee generated income in India, which escaped assessment: HC (See 'Breaking News') INTL - Re-assessment order cannot cite grounds not cited in Show Cause Notice or reasons recorded for re-opening assessment: HC (See 'Breaking News') I-T - Payment for services extended by assessee in allowing access to IT infrastructure which consists of in-house patented software, does not amount to royalty: ITAT (See 'Breaking News') I-T - Wherever Contracting States to tax treaty intend to extend treaty protection to domestic company paying dividend distribution tax, only then domestic company can claim benefit of DTAA: ITAT (See 'Breaking News') I-T - Global overhead charges are not taxable in India as 'Fee for Included Services' in terms of provisions contained in Article 12(4)(b) of India-USA DTAA: ITAT (See 'Breaking News') DTAA - Offshore supply of design & engineering services, which is part of composite contract also including offshore supply of plants & equipment, is not taxable as Fees for Technical Services in India: ITAT (See 'Breaking News') DTAA - Receipts from onshore supervisory services, connected with a Permanent Establishment in India, is taxable Fees for Technical Services under Article 7 of India-Austria DTAA: ITAT (See 'Breaking News') DTAA - Cost reimbursements received by assessee for onshore supervisory services, without any markup, is not to be treated as Fees for Technical Services or taxed in India: ITAT (See 'Breaking News') I-T - If fees paid for services utilized in business carried on by assessee outside India or fee is paid for earning income from any source outside India, assessee is liable to deduct tax on technical fee paid to non-residents: ITAT (See 'Breaking News') I-T - Merely because assessee has AEs operating from abroad, investments made in prestigious Indian company in initial years would not become tainted: ITAT (See 'Breaking News') I-T - Once it is established that PE has been compensated at arm's length price, no further profits can be attributed to such PE in accordance with provisions of DTAA: ITAT (See 'Breaking News') TP - Has no jurisdiction to question commercial expediency of assessee to have incurred AMP expenditure and his jurisdiction extends only to benchmark transaction in terms of mandate of Sec 92(1): ITAT (See 'Breaking News') I-T - Income derived on transfer of capital asset is not taxable u/s 9(1)(i)(a) if situs of capital asset in nature of rights & interest acquired by Assessee is subsequently transferred overseas: ITAT (See 'Breaking News') I-T- Re-assessment proceedings commenced for period prior to 01.04.2021, is invalid, where AO lacks the proper sanction to commence re-assessment proceedings as per newly substituted Finance Act 2021: ITAT (See 'Breaking News') TP - Where the transaction involving corporate guarantee was not in effect at the start of the relevant AY, then such transaction cannot be considered an international transaction for benchmarking purposes: ITAT (See 'Breaking News')
 
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