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INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
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I-T – Amount received by assessee, with no PE in India, for transferring licenced software products at same cost is not taxable as Royalty/Fees for Technical Services u/s 9(1)(vi)/(vii): ITAT (See 'Breaking News') I-T – A company with significant ownership of vehicles is functionally different from that which does not own significant vehicles: ITAT (See 'Breaking News') I-T – Negative working capital adjustment cannot be made in case of a captive service provider: ITAT (See 'Breaking News') Pre-deposit - mode of payment quagmire (See 'taxindiaonline') Hiding data - A favourite Obsession (See 'taxindiaonline') G20 jamboree: FM stresses on financial stability & fiscal sustainability (See 'TII BREIF') OECD-brokered Tax Order, yuck, Disorder - Fiscal 'Squid Game' turns BEPS into 'TEBS'! (See 'taxindiaonline') TP - Once working capital adjustment is given, it subsumes interest on receivables & no separate benchmark for it is to be made: ITAT (See 'Breaking News') I-T – A captive unit, entirely funded by AE, with no borrowings and fully compensated by parent on a total cost plus has no working capital risk: ITAT (See 'Breaking News') Joblessness rate in OECD area continues to be above pre-pandemic rate (See 'TII BREIF') TP - Share application money being capital account transaction is outside purview of section 92 of Income tax Act: ITAT (See 'Breaking News') I-T – Unless there is a limitation put by law on amount of expenditure, lesser amount expended cannot be allowed merely because AO thinks assessee could have managed by paying lesser amount: ITAT (See 'Breaking News') TP - In case of pure distributor, RPM is most appropriate method for benchmarking international transactions: ITAT (See 'Breaking News') CLIs indicate moderate economic expansion in EU area (See 'TII BREIF') CBDT exempts certain non residents from furnishing return u/s 139(1) (See 'Bulletin Board ') I-T – Working capital adjustment should be allowed on actuals: ITAT (See 'Breaking News')
 
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