Tuesday , December 16, 2025 |   22:55:55 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
About Us Contact Us Newsletters
 
NEWS FLASH
 
I-T - Sec 44C does not create distinction between common & exclusive head office expenditure, for purpose of deduction u/s 37: SC (See Breaking News) TP - Captive service provider cannot be compared to KPO, being differences in functional filter: ITAT (See Breaking News) TP - Once TPO has found specified domestic transaction to be at arm's length, AO cannot interfere with decision of TPO and independently decide ALP of such transaction: ITAT (See Breaking News) I-T - AO ought to have condoned delay in filing ITR for period of genuine COVID hardships: HC (See Breaking News) I-T - Management fee partakes character of interest u/s 2(28A), and hence, would be exempt from taxation in India in terms of treaty provisions: ITAT (See Breaking News) I-T - If differential impact of working capital of Assessee vis-à-vis its comparables is already factored in pricing/ profitability, no further adjustment to margins of Assessee on pretext of outstanding receivables is warranted: ITAT (See Breaking News) I-T - Tax on dividends paid by Indian companies to their foreign parents must be capped at rate prescribed under tax treaties instead of one under domestic law: HC (See Breaking News) TP - Receivable should be netted off against payable from its associated enterprises and net amount should be subject to interest determination of arm's-length price: ITAT (See Breaking News) I-T - Mere entry in books of account is not determinative of liability towards income tax, as regards charter hire fees for offloading vessel and operation & maintenance services: ITAT (See Breaking News) TP - If working capital adjustment is granted to assessee, computation of interest on overdue receivable from associated enterprises does not arise: ITAT (See Breaking News) TP - Wide fluctuations in profit margins of same entity on a year-to-year basis would be offset by taking arithmetic mean of all comparables: ITAT (See Breaking News) I-T - Amounts paid by resident Indian distributors to non-resident software manufacturers, as consideration for resale/use of computer software through distribution agreements, is not payment of royalty: ITAT (See Breaking News) TP - ALP is not price which taxpayer is charging or paying for being party in international transaction, but it is the price to be paid or charged in such comparable controlled transaction in comparison to comparable un-controlled transaction: ITAT (See Breaking News) TP - Price charged to non-AEs in India cannot be used as CUP for determining arm's length price of sales of finished products made to overseas AEs: ITAT (See Breaking News) TP - Exercise of jurisdiction u/s 263 to revise final assessment order passed in pursuance to directions of DRP is invalid: ITAT (See Breaking News) Global economy continues to remain fragile: OECD (See Brief) TP - Notional indirect benefit to AE, due to incurring of certain expenditure by assessee in India, is not covered by TP provisions: ITAT (See Breaking News) I-T – As per Explanation to Sec 144C(8), DRP is empowered to examine issues arising out of assessment proceedings even if such issues do not form part of variations proposed by AO: ITAT (See Breaking News) I-T - FPI is free to choose as to how set off of short term capital loss has to be: ITAT (See Breaking News) I-T - TDS is not applicable on commission payment to foreign agents who have rendered services outside India and whose income is not taxable in India: ITAT (See Breaking News)
 
TII SEARCH
 
 
   
Home >>
 

CBDT specifies jurisdiction of certain Income Tax commissionerates
By TII News Service
Jun 28, 2022 , New Delhi

    

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NEW DELHI

NOTIFICATION NO

72/2022, Dated: June 28, 2022

S.O. 2925(E).- In exercise of the powers conferred by sub- sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the Notification of the Government of India, Ministry of Finance No. 54/2014, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O. 2756 (E) dated the 22nd October, 2014, namely:-

In the said Notification, in the Schedule,-

(I) in Serial Number 1, in column number (4), for entries (iii) to (ix), the following entry shall be substituted, namely:-

"(iii) Chief Commissioner of Income-tax (International Taxation), Delhi";

(II) after Serial Number 3 and the entries relating thereto, the following Serial Number and entries shall be inserted, namely:-

Serial No.
Designation of Income-tax Authorities
Headquarters
Jurisdiction
(1)
(2)
(3)
(4)
"4. Chief Commissioner of Income-tax (International Taxation), Delhi Delhi

(i) Commissioner of Income Tax (International Taxation)-1, Delhi

(ii) Commissioner of Income Tax (International Taxation)-2, Delhi

(iii) Commissioner of Income Tax (International Taxation)-3, Delhi

(iv) Commissioner of Income Tax (Transfer Pricing)-1, Delhi

(v) Commissioner of Income Tax (Transfer Pricing)-2, Delhi

(vi) Commissioner of Income Tax (Transfer Pricing)-3, Delhi

(vii) Commissioner of Income Tax (International Taxation and Transfer Pricing), Kolkata".

2. This notification shall come into force from the date of publication in the Official Gazette.

[F. No. 187/3/2020-ITA-I]

(Sourabh Jain)
Under Secy.

Note: The Principal Notification No. 54/2014 was published in the Gazette of India, Extraordinary Part II, Section 3, Sub-section (ii) vide number S.O. 2756(E) dated the 22nd October, 2014.

 
 
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 © 2010-2025 | Privacy Policy | Taxindiainternational.com Pvt. Ltd. OPC All rights reserved.