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NEWS FLASH
 
SC Ruling in the KRIBHCO case: An Analysis (See 'TII Edit') I-T- According to guidelines issued by CBDT, safe harbour rates would apply only if assessee has opted for them and safe harbour rules don’t have retrospective application: HC (See 'Breaking News') DTAA - When rights to tax certain income, under applicable tax treaty provisions, are allocated to a residence jurisdiction, it is wholly immaterial whether or not source jurisdiction has right to tax said income: ITAT (See 'Breaking News') DTAA - Payment of consideration would be regarded as Fee for technical/Included Services only if the twin test of rendering services and making technical knowledge available at the same time is satisfied: ITAT (See 'Breaking News') TP - As clause (i) of section 92BA stands omitted & omission of such provision is to be construed as if it never existed, then no ALP is required to be determined for transaction with specified persons in section 40A(2)(b) of a domestic transaction: ITAT (See 'Breaking News') I-T - Assessment order issued without mentioning of DIN be treated as invalid: ITAT (See 'Breaking News') TP - It is fit case for remand where foreign exchange fluctuation loss adjustment is to be recomputed by TPO upon considering Profit Level Indicator from relevant details: ITAT (See 'Breaking News') TP - Company adopted as comparable for benchmarking purposes, merits being dropped as comparable, due to absence of data pertaining to its financials: ITAT (See 'Breaking News') I-T - Addition u/s 56(2)(vii)(b) is unwarranted, where difference between actual sale consideration & FMV determined by valuation officer is less than 10%: ITAT (See 'Breaking News') INTL - Evidences obtained from external sources & having critical bearing on outcome of subject matter, ought to have been admitted to reinforce overriding cause of substantial justice vis-a-vis technical considerations: ITAT (See 'Breaking News') INTL - First Appellate Authority is obligated to ensure that an effective opportunity is granted to the assessee for presenting its case and all evidences are taken into account while determining issue at hand: ITAT (See 'Breaking News') DTAA - Broadcasting Reproduction Right is different from copyright as defined in the Copyright Act: ITAT (See 'Breaking News')
 
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TII BREAKING NEWS
 
I-T- According to guidelines issued by CBDT, safe harbour rates would apply only if assessee has opted for them and safe harbour rules don’t have
DTAA - When rights to tax certain income, under applicable tax treaty provisions, are allocated to a residence jurisdiction, it is wholly immaterial whether or
DTAA - Payment of consideration would be regarded as Fee for technical/Included Services only if the twin test of rendering services and making technical knowledge
TP - As clause (i) of section 92BA stands omitted & omission of such provision is to be construed as if it never existed, then
< More News >
 
TII SPECIAL Sep 07, 2023
 
The Great Wall of Xi Jinping: China's Economic Challenges
By Parneet Sachdev

IN 1978, the Chinese GDP was $293.6 bn in comparison to India's $293.2 bn and USA's $2351 bn (macro-trends). Once China opened up its economy in the same year and started the reform process, it became the most quoted economic success story of the globe. Over the years, more than half the population would be

 
TII EDIT Sep 29, 2023
 
SC Ruling in the KRIBHCO case: An Analysis
By D P Sengupta

ON September 15, 2023, the Supreme Court of India - 2023-TII-10-SC-INTL has pronounced its first judgement on the issue of 'tax sparing' credit in the context of giving foreign tax credit by India. Before going into the facts of the case and the legal issues involved, it will be appropriate

 
BULLETIN BOARD
 
New Delhi, Sep 27, 2023
CBDT notifies form for audit or inventory valuation under Section 142(2A) of Income Tax Ac...
New Delhi, Sep 25, 2023
CBDT amends I-T Rules; inserts formula for computing fair market value of unquoted equity...
New Delhi, Aug 17, 2023
I-T Rules amended; CBDT notifies TDS rate applicable onto income payable in foreign curren...
New Delhi, Aug 09, 2023
Safe Harbour Rules - CBDT extends its application for AY 2023-24 ...
< More News >
 
TII BRIEF
 
Paris, Sep 13, 2023
Tax tools being used to shield businesses from high inflation: OECD Report...
New Delhi, Sep 06, 2023
Headline inflation rises slightly to 5.9% in OECD countries ...
New Delhi, Sep 01, 2023
CBDT releases 5th annual APA report...
Pairs, Aug 25, 2023
G20 merchandise trade shrinks in Q2 ...
Pairs, Aug 10, 2023
Real household income per capita in Q1 - Italy tops tally in OECD Area ...
 
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