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INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
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DTAA - Furnishing of services through employees within Contracting State is not enough, and ‘physical presence' is mandated, for rendering any counterpart as PE: HC (See Breaking News) I-T - AO, while deciding application for lower or nil withholding certificate u/s 197, is statutorily obligated to follow decision-making process prescribed under Rule 28AA: HC (See Breaking News) I-T- Non-compliance with sanctioning authority provisions post-April 2021 amendments go to the root of the jurisdiction, rendering the reassessment void : ITAT (See Breaking News) TP - Interest on rupee-denominated CCDs has to be benchmarked with reference to domestic prime lending rate & not LIBOR-based rates: ITAT (See Breaking News) I-T - Payment of roaming charges did not require any deduction of tax at source u/s 194J and, hence, no disallowance could be made u/s 40(a)(ia): ITAT (See Breaking News) INTL - Testing charges paid to foreign entities where not involving any human element, cannot be treated as Fees for Technical Services & no tax is deductible u/s 195: ITAT (See Breaking News) DTAA - Recent shifting of family and new investments abroad will not outweigh ‘Centre Of Vital Interests' in India; DTAA Tie-Breaker Test shall be applied to determine Residency Status: ITAT (See Breaking News) TP- Penalty u/s 271G cannot be levied merely for inadequate or improper benchmarking of transactions & where Revenue does not prove that assessee failed to furnish specific documents as per Sec 92D: ITAT (See Breaking News)
 
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