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NEWS FLASH

Vodafone verdict - Govt to 'study' arbitration award (See 'Brief')

TP - Specific segmental functionality is required to be obtained by TPO, before deciding comparability of any entity: ITAT (See 'Breaking News')

TP - ALP adjustment made without following due procedure contemplated u/s 92CA r/w Rule 10B, merits deletion: ITAT (See 'Breaking News')

TP - Functional dissimilarity backed by absence of segmental information, calls for exclusion of comparable: ITAT (See 'Breaking News')

Further change in residency rules: Three attempts (and counting)? (See 'TII Edit')

EU Commission resolves to go ahead with digital tax if OECD fails to broker global consensus

COVID-19 & Digital Technologies eat up romance of 'OFFICE' & also sovereignty to levy taxes! (See 'The Cob(Web' Column)

I-T - Service such as inspection of goods & their timely dispatch, provided by non-resident company to to Indian assessee, requires any technical knowledge: HC (See 'Breaking News')

TP - If international transaction reported by taxpayer in its Form 3CEB stands identified and examined by TPO to be true, then nature of services cannot be re-characterized: ITAT (See 'Breaking News')

TP - Once taxpayer had paid for support services rendered by AE and such payments have been accepted by TPO, then such services cannot be treated as 'duplicative in nature': ITAT (See 'Breaking News')

TP - Assessee's explanations in respect of any amount cannot be discarded, without recording of findings that assessee has any other source of income & which hitherto has not been declared: ITAT (See 'Breaking News')

TP - Certain companies warrant being excluded from list of comparables for purposes of benchmarking, where such companies witnesses occurance of extraordinary events during relevant AY: ITAT (See 'Breaking News')

TP - ALP adjustment, for notional interest, on delay in realisation of trade debts from AEs is to be made where no interest is charged from non-AEs: ITAT (See 'Breaking News')

TP - Companies having high brand value and very high turnovers, can be adopted as comparables to company engaged in providing ITeS to its AEs: ITAT (See 'Breaking News')

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