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President Trump and the BEPS world (See 'TII EDIT') TP - For benchmarking purposes, a product development company cannot be compared with a software development company: ITAT (See 'Breaking News') TP - If an assessee has exported to various non-AE clients, in that case export price paid to such non-AEs can be considered as an internal comparable price: ITAT (See 'Breaking News') I-T - In Event Of No Appearances And Promotions Actually Been Carried Out By Assessee, No Addition Can Be Made On Notional Basis : ITAT (See 'Breaking News') I-T - Payment Made For Imported Goods Unfit For Human Consumption And No Commercial Value Cannot Be Taxed As FTS: ITAT (See 'Breaking News') TP - For benchmarking, company possessing high brand value cannot be considered as valid comparable for captive unit: ITAT (See 'Breaking News') I-T - If assessee has initiated MAP, its on-going appeal proceedings of Department in that context become infructuous: ITAT (See 'Breaking News') I-T - Compensation paid to highly qualified technicians is to be treated as FTS when they would not get any right of continuous employment: ITAT (See 'Breaking News') I-T - Interest paid by Indian bank branch to foreign HO bank is to be considered as payment to self on which no TDS is applicable: ITAT (See 'Breaking News') TP - No disallowance u/s 14A when investment made by assessee does not yield tax exempt income: HC (See 'Breaking News') TP - No disallowance can be made with respect to claim made u/s 10AA, when it is not proposed by AO in draft assessment order u/s 144C: HC (See 'Breaking News') India-UK DTAA - PE - SC reserves decision in Formula One World Championship case India-Korea DTAA - Applications for bilateral APA can be filed: CBDT (See 'TII Brief')
 
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