Tuesday , April 16, 2024 |   13:51:42 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
About Us Contact Us Newsletters
 
NEWS FLASH
 
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')
 
TII SEARCH
 
 
   
Home >> TP >> APA Rules
 
 
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.