Monday , February 6, 2023 |   06:02:59 IST INTL TAXATION Case LawsDTAA 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 LawsOECD 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 LawsAPA 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 LawsFEMA Act Exchange Manual Fema Notifications Master Circulars Press Notes Rules FDI Circulars RBI Circulars Reports FDI Approved RBI Other Notifications FIPB Review FEO Act LIBRARY Company CasesCBR 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 Posting Policy PMLA Cases 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 LawsRelevant Portion of I-T Act I-T Rules, 1962 Circulars MISC Notification About Us Contact Us Newsletters

NEWS FLASH   DTAA - Claim of benefit in Article 13(4) of India-Singapore DTAA does not qualify as deduction, relief or exemption, as it allocates taxing rights vis-a-vis capital gains to Singapore; provisions of Explanation 2(b) to Section 147 inapplicable here: HC (See 'Breaking News') TP - Amounts paid by resident Indian end- users/distributors to non-resident computer software manufacturers & suppliers, as consideration for resale/use of computer software through EULAs/distribution agreements, is not royalty for use of copyright in computer software: ITAT (See 'Breaking News') TP - If assessee's main activity is marketing, whereas all ownership over product & power to accept/reject order with pricing remains with AE, then profile of assessee cannot be considered as 'reseller': ITAT (See 'Breaking News') TP - Adjustment on account of interest for entire period of delay beyond 60 days cannot be treated as separate international transaction of trading debt arising during course of business: ITAT (See 'Breaking News') DTAA - payment received by assessee from its customer is held to be from sale of software products/licenses which does not qualify as royalty: ITAT (See 'Breaking News') TP - As per settled law, AO cannot pass final order without valid reference to TPO; concurrently, TPO cannot commence proceedings after final order is passed: ITAT (See 'Breaking News') Budget 2023: No room for 2-Pillar Solution? (See 'TII Edit') Time limit for furnishing TP report reduced (See 'TII Brief') TDS u/s 196A - Tax Treaty benefits to be allowed (See 'TII Brief') FB proposes to omit double taxation on distribution of income to non-resident ODI holders (See 'TII Brief') Sec 44BB - Presumptive tax for non-resident - No set of brought forward loss to be allowed (See 'TII Brief') Deeming provision of Sec 9 extended to gift received by non-ordinarily resident (See 'TII Brief') Personal Income Tax - income slabs reduced to 5 Cigarettes - NCCD on specified cigarettes to be revised - 16% hike in prices Personal Income Tax - sops for middle class - those with income upto Rs 5 lakhs - rebate limit increased to Rs 7 lakhs in new tax regime Govt allows carry forward of losses on strategic disinvestment Salaried class and pensioners - standard deduction under new tax regime - Rs 52500/- standard deduction for income of Rs 15 lakhs Personal Income Tax - highest surcharge rate reduced to 25% in new tax regime   TII SEARCH   Case Laws Circular/Notification/Instruction DTAA News Social Secuirity Agreement   Home >> INTL TAXATION>> Other Treaties     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