Wednesday , October 16, 2024 |   05:48:01 IST INTL TAXATION Case LawsDTAA 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 LawsOECD 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 LawsAPA 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 LawsFEMA Act Fema Notifications Master Circulars Press Notes Rules FDI Circulars RBI Circulars Reports FDI Approved RBI Other Notifications FIPB Review FEO Act LIBRARY Company CasesCBR 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 LawsRelevant Portion of I-T Act I-T Rules, 1962 Circulars MISC Notification About Us Contact Us Newsletters

NEWS FLASH   DTAA - provision of technical services does not per se suffice for consideration for services to qualify as Fees for Included Services: ITAT (See 'Breaking News') DTAA - Make available entails transmitting technical knowledge such that service recipient derives enduring benefit & utilizes such technical knowledge or skill in future without aid from service provider: ITAT (See 'Breaking News') DTAA - That provision of service may require technical input by the person providing the same, it does not per se mean that technical knowledge, skills, is made available to service recipient: ITAT (See 'Breaking News') INTL - Once clinical trial expenses incurred outside approved R&D facilities, are approved by prescribed authority, then assessee is entitled to claim deduction u/s 35(2AB): ITAT (See 'Breaking News') TP - Functional dissimilarity is sufficient for excluding comparables for purposes of benchmarking: HC (See 'Breaking News') TP - Once working capital adjustment is granted to assessee, there is no need for further imputation of interest on outstanding receivables at end of year: HC (See 'Breaking News') INTL - Final assessment order merits being quashed where it is largely a copy of draft assessment order & omits to consider directives given by DRP: ITAT (See 'Breaking News') TP - If TPO fails to answer issue of international transactions bearing in mind Explanation (i)(c) of Section 92B, no addition of arms' length interest is warranted on account of delayed receivables: HC (See 'Breaking News') I-T- For activity of assessee to be in charitable in nature, services rendered must commensurate with benefit that may arise to such poor people : ITAT (See 'Breaking News') I-T - Fees received by the foreign branch of banking company for extending credit line to account holder outside India, would not be taxable in India: HC (See 'Breaking News') TP - Once ALP principle is satisfied, no further profit is attributable even if there is PE in India: HC (See 'Breaking News') TP - Additions on account of Advertising, Marketing & Promotional expenses are unwarranted where no evidence exists to suggest arrangement between Indian assessee & its AE abroad: HC (See 'Breaking News') TP - There is no thumb rule of applicability of LIBOR plus basis points, considering that it depends upon various factors: ITAT (See 'Breaking News') DTAA - India-Ireland treaty exempts aircraft leasing activity from taxation; revenue arising therefrom not treatable as royalty; provisions of DTAA supersede those of I-T Act insofar as they are beneficial to assessee: HC (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