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    Friday , September 19, 2014 |   15:16:52 IST
     
    INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
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    TP - Whether when turnover of assessee company is only 20 crores and TPO has himself applied a filter of companies having turnover of 200 crores, a company having a turnover (See 'TII Breaking News') I-T - Whether lesser price realized by assessee from buyers against agreed price on account of advance payment received from buyer, in absence of any contractual obligation, amounts to payment of interest (See 'TII Breaking News') Administrative Reforms - The weak belly of Modi Govt! (See 'The Cob(Web)' Column in 'TIOL') CBDT notifies New DRP Panel for Bangalore (See 'DRP Panel in INTL Taxation) TP - Whether where alternative methods of apportioning of expenses are recognized and there is no statutory or fixed formula, endeavour can only be towards approximation (See 'Breaking News') TP - Whether when CBDT has granted tax exemption to assessee on ECB interest payments u/s 10(15)(iv)(c), there is still a liability to deduct tax at source from interest payment (See 'TII Breaking News') OECD releases 7 elements of Action Plan to curb tax avoidance by MNEs (See 'TII Brief') Return-filing By Companies: CBDT Extends Due Date To Nov 30 For J & K (See 'Instruction' in INTL Taxation) I-T - Whether when assessee prepares consolidated books of account and no separate books were maintained for activities carried on in U.S.A, if income from operations abroad (See 'TII Breaking News') TP - Whether a company that outsurces a considerable portion of its business is functionally different from assessee who does not do so - Whether a company whose foreign exchange revenue (See 'TII Breaking News') I-T - Whether sale promotion of activities is unpredictable and may have short life - whether such expenditure can be held to be capital in nature - Whether procurement service would fall (See 'TII Breaking News') TP - Whether order passed by TPO without considering documents that could not be provided by assessee due to grossly insufficient time given, can be upheld - Whether it is a violation of natural justice when (See 'TII Breaking News') I-T - Whether proceedings under Section 263 are quasi judicial in nature - Whether when person who invoked section 263 was a party to earlier proceedings and on his approval revised return was filed and payments were made, it was open to him to revise assessment under Section 263 of Act (See 'TII Breaking News') I-T - Whether if DRP has to simply endorse order of Assessing Officer, purpose of creating high-powered panel consisting of three Commissioners of Income-tax, would be totally frustrated - Whether a cryptic and non-speaking order of DRP needs to be set aside (See 'TII Breaking News') IMF report calls for enhanced supervision & transparency of Swiss Banks (See 'TII Brief') GAO calls for check on multiple subsidies available for specified market investments (See 'TII Brief')
     
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    TII BREAKING NEWS
     
    TP - Whether when turnover of assessee company is only 20 crores and TPO has himself applied a filter of companies ....
    I-T - Whether lesser price realized by assessee from buyers against agreed price on account of advance payment received ....
    TP - Whether where alternative methods of apportioning of expenses are recognized and there is no statutory or fixed formula ....
    TP - Whether when CBDT has granted tax exemption to assessee on ECB interest payments u/s 10(15)(iv)(c) ....
    < More News >
     
    TII EXCLUSIVE Sep 04, 2014
     
    A Tax Bill of Rights?
    By Laurence E Lipsher

    WE all have dreams. I dream of being so successful an author that I am interviewed in the FT under their ‘Small Talk' feature with writers. Were I to be the interviewee and were I asked who I would like to sit next to at a dinner party, it would not be a literary ....

     
    TII EDIT Aug 19, 2014
     
    Our REITs, their REITs
    By D P Sengupta

    REAL Estate Investment Trust [REIT] is an American invention and has more than 50 years of history. Dwight D Eisenhower introduced REIT as part of Cigar Excise Tax Extension of 1960. According to reit.com, 50th anniversary of US Reit industry was celebrated on September 14, 2010.

    The basic idea behind the creation of REIT ....

     
    TII SPECIAL Sep 07, 2014
     
    Onus of Inking 'Trade Facilitation Agreement' lies on Developed Countries as Well!
    By Sumit Dutt Majumder

    DEVELOPED   countries have been upset with India for refusing to sign the Trade Facilitation Agreement (TFA) on the issues of Food Subsidy and Food Stockpiling. The media, including the Indian media, have also been generally critical of the stand taken by India at the World Trade Organisation (WTO). As ....

     
    TII BRIEF
     
    Paris, Sep 17, 2014
    OECD releases 7 elements of Action Plan to curb tax avoidance by MNEs...
    Washington, Sep 12, 2014
    IMF report calls for enhanced supervision & transparency of Swiss Banks ...
    Washington, Sep 11, 2014
    GAO calls for check on multiple subsidies available for specified market investments ...
    Washington, Sep 09, 2014
    IFC to help East Asia & Pacific tone up their taxation systems...
    Washington, Sep 07, 2014
    IMF report urges Switzerland to revisit its skewed tax policy for housing ...
     
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