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TP- When AO could not have directly make any changes in final assessment order after directions of DRP, then PCIT can't make any changes, so as to circumvent provisions of Sec 144C(13): ITAT (See Breaking News)

TP - Where including management support services in cost base could not result in erosion of the tax base, then additions on account of transfer pricing adjustment need not be made: ITAT (See Breaking News)

I-T - Payments made for mere transfer of copyrighted article, can't be held to be in nature of royalty: ITAT (See Breaking News)

I-T - Assessment order passed in case of non-existing entity can't be sustained: ITAT (See Breaking News)

I-T- Assessee cannot raise objections against final assessment order after failing to comply with statutory requirement for filing objections within prescribed time limit: ITAT (See Breaking News)

I-T - Salary received by non-resident assessee for services rendered outside India, though received in India, is not taxable as per provisions of section 9(1)(ii): ITAT (See Breaking News)

I-T - In absence of PE, income non-resident accrued outside India is neither liable to be assessed as business profit of payee nor as royalty: ITAT (See Breaking News)

TP - While determining ALP of international transactions under transfer pricing regulations, aggregation of transactions is often necessary provided they are closely linked functionally or economically: ITAT (See Breaking News)

I-T - Receipt towards fabrication of bushings can't be treated as FTS, if they pertain to charges for refurbishment of bushings carried out at plant in Singapore which were in nature of manufacturing activity: ITAT (See Breaking News)

I-T - Mere rendering of services is not roped into FIS unless person utilizing such services is able to make use of technical knowledge for his own benefit in future: ITAT (See Breaking News)

INTL - Disallowance of salary expenses u/s 40(a)(ia) is invalid where the DRP had not considered additional evidence filed by assessee: ITAT (See Breaking News)

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TII BREAKING NEWS

Hyderabad, Mar 13, 2025 By TII News Service

TP- When AO could not have directly make any changes in final assessment order after directions of DRP, then PCIT can't make any changes, so

Mumbai, Mar 13, 2025 By TII News Service

TP - Where including management support services in cost base could not result in erosion of the tax base, then additions on account of transfer

Mumbai, Mar 12, 2025 By TII News Service

I-T - Payments made for mere transfer of copyrighted article, can't be held to be in nature of royalty: ITAT

Mumbai, Mar 12, 2025 By TII News Service

I-T - Assessment order passed in case of non-existing entity can't be sustained: ITAT

< More News >

TII SPECIAL

Jun 24, 2024

A peep into Global Tax Reforms Architecture

By Pratap Singh, Principal CIT

THIS article aims to present an overview of the global tax reforms underway, exploring its challenges, key initiatives, and potential outcomes. It explores the importance of international cooperation under UN/G20/OECD, in addressing tax avoidance and ensuring that businesses contribute their fair share to the societies in which they operate.

View Previous Column >>

TII EDIT

Feb 17, 2025

Of Budget 2025 & Non-Resident Taxation

By D P Sengupta

UNION Budget 2025 was presented by the Finance Minister Nirmala Sitharaman on the 1st of February, 2025. With this Budget, Ms Sitharaman is now the record holder for a single FM to have presented 8 consecutive budgets in India. She already holds the record for giving the longest speech (2

View Previous Column >>

BULLETIN BOARD

New Delhi, Feb 20, 2025
CBDT issues budget circular for TDS u/s 192...

New Delhi, Feb 18, 2025
Extension of due date for filing of Form No. 56F under the Income-tax Act, 1961...

New Delhi, Jan 21, 2025
Income-tax (First Amendment) Rules, 2025- CBDT amends rules for NRI-owned cruise ships ...

New Delhi, Jan 21, 2025
Guidance for application of the Principal Purpose Test (PPT) under India's Double Taxation...

< More News >

TII BRIEF

Paris, Feb 26, 2025
G20 merchandise trade slows down in Q4 of 2024 ...

Paris, Feb 11, 2025
Real household income grows by 0.2% in OECD in Q3 ...

New Delhi, Feb 01, 2025
Taxation of Capital gains on transfer of capital assets - Relief for FIIs...

New Delhi, Feb 01, 2025
Sovereign Wealth Funds granted LTCG benefits on investments in India...

New Delhi, Feb 01, 2025
Presumptive tax for non-resident entity providing support to chips manufacturers under Mei...

More News >>

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