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I-T - Statute does not prescribes further attribution of profits in hands of PE, once ALP procedure has been complied: SC (See 'Breaking News') TP - Mere fact that transaction of 'royalty' and 'intra-group services' are utilized by Assessee for manufacture of final product, is no basis to determine their combined ALP: ITAT (See 'Breaking News') TP - Applying broad functionality of TNMM method is not sufficient enough to select comparables for a taxpayer: ITAT (See 'Breaking News') I-T - Withholding tax liability should be attached to payment of overseas commission, only after examining the nature of such payment: ITAT (See 'Breaking News') Taxing Digital Economy - 110 countries agree to develop tools by consensus (See 'TII Brief') I-T - Payment made to non resident agents, in respect of services rendered abroad for procuring business, is not chargeable to tax as FTS: HC (See 'Breaking News') I-T - Pending matters in relation to international transaction between two Contracting States, should be disposed of as per MAP resolution agreed between them: HC (See 'Breaking News') TP - Margins from different segments of concerns cannot be compared in absence of their segmental details: ITAT (See 'Breaking News) TP - Turnover filter should not be applied rigorously to exclude functionally comparable companies, without establishing its effect on their profitability: ITAT (See 'Breaking News) DTAA - Taxability of overseas receipts has to be determined as per MAP resolution arrived at by competent authority of Contracting States: ITAT (See 'Breaking News) See full text of Finance Bill as Passed by Lok Sabha (See 'Union Budget' in Intl Misc) TP - Turnover filter should not be applied rigorously to exclude functionally comparable companies, without establishing its effect on their profitability: ITAT (See 'Breaking News) I-T - Remittances received from abroad has to be treated as unexplained u/s 69A, if abroad based source entity as claimed by Indian receipient was found to be non existent entity: ITAT (See TP - Arrangement for no payment of royalty between AEs during past, is no reason to treat ALP of royalty at Nil in later years: ITAT (See 'Breaking News) IGST 'Little Boat' may not sail in Nilekani's proposed GSTR model (See 'THE COB(WEB)' in TIOL) TP - All common expenses cannot be apportioned in ratio of gross revenue from different segments: ITAT (See 'Breaking News') TP - No ALP adjustment can be made by applying average operating profit margin of comparables, on assessee's universal transactions entered into with both AEs and non-AEs: ITAT (See 'Breaking News') TP - Precedent can be followed during benchmarking of comparables, in case functional profile of both the taxpayers are similar: ITAT (See 'Breaking News') Protocol approved to amend India-Iran DTAA to meet BEPS standards (See 'Brief') Lok Sabha hurriedly passes Finance Bill 2018; House adjourned till tomorrow TP - Reduction in outstanding demand as a result of refund adjustment, merits conditional stay on recovery of such demand: ITAT (See 'Breaking News')
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