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I-T - Expatriate salary for employees working exclusively in India is not head office expenditure u/s 44C: ITAT (See Breaking News)

TP - TPO's approach of comparing inter-unit transfers of semi-finished goods with third-party sales of finished goods, while ignoring variations in product mix & market dynamic, is invalid: ITAT (See Breaking News)

TP - TPO's approach of comparing inter-unit transfers of semi-finished goods with third-party sales of finished goods, while ignoring variations in product mix & market dynamic, is invalid: ITAT (See Breaking News)

TP - Once the genuineness of scientific research expenditure is undisputed, any amount not certified for weighted deduction must be allowed as a normal deduction u/s 35(1)(iv): ITAT (See Breaking News)

I-T - Merely because broken-period amount was received from the purchaser of the NCDs, instead of the issuer, its character would not change from interest to capital gains : ITAT (See Breaking News)

I-T - Separate adjustment was warranted merely because no interest was charged to non-AEs where assessee had not furnished sufficient details or evidence to substantiate the claim : ITAT (See Breaking News)

I-T - Interest from third-party overseas banks is only taxable if debt is used for business carried on in India, otherwise it falls outside scope of Sec 9(1)(v)(c): ITAT (See Breaking News)

TP - TPO not justified in determining value of management services at nil using CUP method when assessee establishes actual rendition of services through supporting evidence: ITAT (See Breaking News)

TP - ALP for particular transaction cannot be determined as nil merely because assessee had not established immediate or quantifiable benefit from each individual service: ITAT (See Breaking News)

TP - TPO cannot assume the place of a businessperson so as to question commercial expediency of any transaction or the need to avail services from an AE: ITAT (See Breaking News)

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WTO's Ministerial Conference scheduled for Nov 30-Dec 3 in Geneva By TII News Service Apr 17, 2021 , Geneva
THE World Trade Organisation's (WTO) 12th Ministerial Conference (MC12) will take place from November 30-December 3, in Geneva, Switzerland, the chair of WTO's General Council confirmed on Friday. In a communication to WTO members, Mr Dacio Castillo noted that the General Council had initially agreed to hold MC12 in Geneva the week of November 29, and as a follow-up, the date proposed is November 30-December 3. The Ministerial Conference, which is attended by trade ministers and other senior officials from the WTO's 164 members, is the highest decision-making body of the global trade organisation. MC12 was originally scheduled to take place from June 8-11, 2020 in Kazakhstan's capital, Nur-Sultan, but was postponed due to the COVID-19 pandemic. It will still be chaired by Kazakhstan's Minister of Trade and Integration Mr Bakhyt Sultanov. Geneva will be hosting the Ministerial Conference for the fourth time, as it did previously in 1998, 2009 and 2011.

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