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NEWS FLASH
 
Economy Needs Synergetic Inputs to fix twin Deficits of Inflation & Rupee fall (See 'taxindiaonline' I-T - Payment received from British Airways in relation to use of 'Altea system' cannot be characterized as 'royalty', if Altea system was installed at airport and was accessable only by airlines: ITAT (See 'Breaking News') DTAA - amount received by assessee-company as proceeds from sale of software, being copyrighted article, qualifies as business income & cannot be treated as Royalty income: ITAT (See 'Breaking News') TP - Question of applying the Bright Line Test to determine existence of international transaction involving AMP expenditure does not arise: HC (See 'Breaking News') TP - TPO/DRP have to follow time limits as provided under I-T Act and entire proceedings including hearing and directions have to be issued by DRP within 9 months as contemplated u/s 144C(12): ITAT (See 'Breaking News') TP - Functional dissimilarity, presence of brand and extraordinary event taken place during relevant year on account of acquisition, renders such entity unfit for purposes of comparison: ITAT (See 'Breaking News') TP - If ALP of international transactions with AEs stands covered in favour of APA entered into by Assessee with CBDT, no adjudication remain further as far as ALP is concerned: ITAT (See 'Breaking News') A single tax with multiple governing Acts (See 'taxindiaonline') DTAA - Only consideration for development & transfer of technical plan/design gets covered under 'FTS' and not 'consideration for their management/supervision' as per Article 12(4)(b) of India USA DTAA: ITAT (See 'Breaking News') TP - If final assessment order passed by NFAC to extent of TP adjustment is not in accordance with directions of DRP, then TP adjustment to such extent deserves to be quashed: ITAT (See 'Breaking News') I-T - Deductions contemplated u/s 10A was qua profits of eligible undertaking of taxpayer on stand-alone basis and without reference to other eligible or non-eligible units or undertakings of assessee: ITAT (See 'Breaking News') I-T - Credit for taxes paid by assessee in Japan, Swiss Federation and Malaysia is eligible for credit subject to limitation of such relief not exceeding that part of tax which is attributable to income to be taxed in Japan, Swiss and Malaysia: ITAT (See 'Breaking News') A peep into President Biden's Fiscal-verse! (See 'TII EDIT') Govt constitutes collegium for deciding deferment of appeals before the Appellate Tribunal or the jurisdictional High Court by the Assessing Officer (See 'Bulletin Board ') Trade Based Money-Laundering: A Critical Analysis (See 'taxindiaonline') 'Crooked' Recession looms large! Let curve of your smile set it 'straight'! (See 'taxindiaonline') TP - Computation of Arm's Length Price based on incorrect assumption of services rendered, would cause prejudice to computation of ALP - case remanded: ITAT (See 'Breaking News')
 
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TII BREAKING NEWS
 
New Delhi, Oct 03, 2022 By TII News Service
DTAA - amount received by assessee-company as proceeds from sale of software, being copyrighted article, qualifies as business income & cannot be treated as Royalty
New Delhi, Oct 03, 2022 By TII News Service
I-T - Payment received from British Airways in relation to use of 'Altea system' cannot be characterized as 'royalty', if Altea system was installed at
New Delhi, Oct 03, 2022 By TII News Service
TP - Question of applying the Bright Line Test to determine existence of international transaction involving AMP expenditure does not arise: HC
Pune, Oct 03, 2022 By TII News Service
TP - If ALP of international transactions with AEs stands covered in favour of APA entered into by Assessee with CBDT, no adjudication remain further
< More News >
 
TII SPECIAL Aug 09, 2022
 
G20 Presidency: Changing Paradigm of India's Global Influence
By TIOL Research Team

GLOBAL economy is in the midst of turmoil. Already weakened by the Covid 19 pandemic, nations worldwide have been witnessing several shocks that have led to concerns -higher than expected worldwide inflation triggering tighter financial conditions, slowdown in China and negative impact of the war in Ukraine.

The International Monetary Fund in its
 
View Previous Column >>
TII EDIT Sep 30, 2022
 
A peep into President Biden's Fiscal-verse!
By D P Sengupta

SOMETIMES it is difficult for someone from outside the USA to understand its tax laws and the process under which such laws are made. The American system of governance has a large number of checks and balances. The President of the USA is the most powerful person in the world
 
View Previous Column >>
BULLETIN BOARD
 
New Delhi, Sep 28, 2022
Govt constitutes collegium for deciding deferment of appeals before the Appellate Tribunal...
New Delhi, Aug 16, 2022
CBDT notifies Sovereign Wealth Fund from Qatar as specified person u/s 10(23FE)...
New Delhi, Aug 05, 2022
Sovereign Wealth Fund Qatar Holding LLC notified u/s 10(23FE) ...
New Delhi, Jul 21, 2022
CBDT notifies pension fund CPPIB Credit Investments VI Inc. as specified person u/s 10(23F...
< More News >
 
TII BRIEF
 
New Delhi, Sep 13, 2022
GDP in G20 area dips by 0.4% in Q2 ...
New Delhi, Aug 31, 2022
Fossil fuels Spending by large economies up in 2021: OECD...
Paris, Aug 23, 2022
G20 trade growth turns tepid in value terms in Q2...
New Delhi, Aug 03, 2022
Inflation gallops to 10.3% in June in OECD countries...
Paris, Jul 29, 2022
Climate finance peaked to USD 83 bn in 2020: OECD...
 
More News >>
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