Thursday , April 18, 2024 | 17:12:33 IST
INTL TAXATION
Case Laws
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
INTL MISC
Case Laws
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
TP
Case Laws
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
FDI
Case Laws
FEMA Act
Fema Notifications
Master Circulars
Press Notes
Rules
FDI Circulars
RBI Circulars
Reports
FDI Approved
RBI Other Notifications
FIPB Review
FEO Act
LIBRARY
Company Cases
CBR Act
NBFC Report
INTELLECTUAL PROPERTY
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
Transfer of Property
MCA Circular
Limitation Act
VISA
Type of Visa
SSAs
EPFO
Acts
FAQs
Rules
Guidelines
Tourist Visa
Notifications
BIPA
Arbitration
Model Text
Agreements
NRI
Case Laws
Relevant Portion of I-T Act
I-T Rules, 1962
Circulars
MISC
Notification
About Us
Contact Us
Newsletters
NEWS FLASH
TP - If assessee has suo-moto offered guarantee commission and no inherent risk arises to financial services utilized by AE from assessee, then no further guarantee adjustment is required: ITAT (See 'Breaking News')
INTL - Expenses incurred by a non-resident individual towards obtaining Special Power of Attorney & anciliary expenses, for purpose of transferring property located in India, are covered u/s 48(i) & allowable: ITAT (See 'Breaking News')
TP - ALP adjustment cannot be made with reference to entire turnover of assessee and ought to be restricted to value of international transactions: ITAT (See 'Breaking News')
TP - Land acquisition matters where market value is determined on bases of certain parameters peculiar to parties & property, CUP method is more appropriate for valuation of market price than circle rates: ITAT (See 'Breaking News')
TP - Once assessment record is transferred by faceless unit to AO having territorial jurisdiction, then no action u/s 263 is possible with PCIT who was having jurisdiction of faceless assessment unit: ITAT (See 'Breaking News')
TP - If any third party rate is not considered for particular date of contract due to non availability of data, would not enable TPO to reject method adopted by assessee: ITAT (See 'Breaking News')
TP - If there is difference between ALP determined by particular method & transfer price adopted by assessee, it may warrant the transfer pricing adjustment, if such variation is not within permissible tolerance range specified in I-T Act: ITAT (See 'Breaking News')
PPT finally finds its space in Indian-Mauritius Tax Treaty (See 'TII SPECIAL')
DTAA - As per settled law, consideration for resale/use of computer software through EULA or distribution agreement, is not Royalty for use of copyright in computer software; no taxable income arises in India; no TDS u/s 195 warranted: ITAT (See 'Breaking News')
DTAA - Therefore, such payment does not give rise to any income which is taxable in India & in which case no TDS is to be deducted u/s 195 of the I-T Act : ITAT (See 'Breaking News')
TP- The limitation period does not get extended by virtue of transfer of the case record internally from FAO to JAO: ITAT (See 'Breaking News')
I-T- The credit available to assessee may be eligible as a refund where consideration on which tax has been deducted is not taxable: ITAT (See 'Breaking News')
TP - Once Specified Domestic Transactions have been omitted from the I-T Act, then no transfer pricing adjustment can be made in this regard by invoking provisions of Section 92BA: ITAT (See 'Breaking News')
TP - Explanatory notes to provisions of Finance Act only explain the substance of provisions of concerned Finance Act relating to Direct taxes & may serve as external aid to interpretation of Finance Act but cannot be considered to be issued u/s 119 of I-T Act: ITAT (See 'Breaking News')
TP - Power of revision cannot be invoked in a manner which is contrary to directions issued u/s 119 of I-T Act: ITAT (See 'Breaking News')
Blue Dot Network, hosted by OECD, begins global certification for quality infrastructure (See Brief)
I-T-It is in the interest of justice to admit the additional evidence and remand the issue raised relating to disallowance back to AO for denovo adjudication after granting appellant a reasonable opportunity of being heard : ITAT (See 'Breaking News')
I-T- Once the expenses have no nexus with the units eligible for deduction, such expenses can be allocated to units for the purpose of computing deduction w/s 80IB/801C of the Act : ITAT (See 'Breaking News')
I-T- Assessment order passed in the name of a non-existent entity is void ab initio: ITAT (See 'Breaking News')
I-T- CIT (A) is justified in treating assessee's expenditure as revenue expenditure when assessee's new business is an extension of the existing business : ITAT (See 'Breaking News')
SIGN IN
Username
Password
Forgot Password
Home
>>
Case Law Details
Member Login
Username
:
Password
:
Forgot Password
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 © 2010-2023 |
Privacy Policy
| Taxindiainternational.com Pvt. Ltd. OPC All rights reserved.
TIOL GROUP WEBSITES