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NEWS FLASH   I-T - Receipts for use or right to use of satellite transponders for rendering either Telecommunication Services or Satellite Services do not constitute royalty: HC (See Breaking News) DTAA - Service income cannot be treated as royalty when no evidence is presented to demonstrate that services provided did not result in transfer of technical knowledge or skill: ITAT (See Breaking News) I-T - GST amount can't be taken into consideration while determining deemed business income of foreign shipping company as per Sec 44B(1): ITAT (See Breaking News) DTAA - Where interest adjustment did not arise from any contractual obligation & is purely notional, it cannot be taxed under Article 11 of India-Germany DTAA: ITAT (See Breaking News) DTAA - Neither the India-Thailand DTAA nor domestic law bars set-off of losses of a Permanent Establishment against income of it's Head Office; consistency in findings must be maintained where facts remain unchanged: ITAT (See Breaking News) I-T - AO is not correct in levying penalty in assessee's case when taxability of quantum issue is debatable and for reason that claim made by assessee in AO's opinion is not allowable: ITAT (See Breaking News) TP - Upon receipt of directions issued u/s 144C(5), AO shall supposed to complete assessment inconformity with directions of DRP: ITAT (See Breaking News) I-T - Sanction for re-assessment after three years from end of relevant AY, must come from PCIT or Principal DGIT, and not from the CIT : ITAT (See Breaking News) I-T - Period of limitation can't be extended under Explanation (ix) to Sec 153B to frame assessment based on reference which is contrary to limitations as expressly specified under relevant treaty protocol: ITAT (See Breaking News) I-T- Lower authorities erred in denying refund merely because ITR was filed in response to notice u/s 148 & not u/s 139: ITAT (See Breaking News) I-T - Applicability of Sec 151 in terms of determining specified authority to seek necessary approval will arise once period of limitation is determined and crystallised by AO u/s 149: ITAT (See Breaking News) TP- Burden Lies on Assessee to Establish Currency of Loan for TP Adjustment: ITAT (See Breaking News) TP - Once TPO has passed order without making any adjustments, then AO could not have assumed jurisdiction to reopen assessment based on same facts in absence of new tangible material: HC (See Breaking News) I-T - Income Tax Act does not prohibit from first setting off STCG with STT against STCL with STT and then allow set off against STCG without STT: ITAT (See Breaking News) I-T - Issue of excess DDT paid u/s 115-O, being independent of assessment of total income u/s 143(3), must be adjudicated in separate appeal u/s 246A: ITAT (See Breaking News) Trump uses Biden's cards to trump India (See TII Edit)   SIGN IN   Username Password Forgot Password   Home >> Breaking News   Breaking News  First    Previous Record 1 to 20 of 10980 Next     Last    Mumbai, Sep 05, 2025 By TII News Service I-T - Receipts for use or right to use of satellite transponders for rendering either Telecommunication Services or Satellite Services do not con... Kolkata, Sep 05, 2025 By TII News Service DTAA - Service income cannot be treated as royalty when no evidence is presented to demonstrate that services provided did not result in transfer... Mumbai, Sep 04, 2025 By TII News Service I-T - GST amount can't be taken into consideration while determining deemed business income of foreign shipping company as per Sec 44B(1): ITAT ... Mumbai, Sep 03, 2025 By TII News Service DTAA - Where interest adjustment did not arise from any contractual obligation & is purely notional, it cannot be taxed under Article 11 of India... New Delhi, Sep 03, 2025 By TII News Service DTAA - Neither the India-Thailand DTAA nor domestic law bars set-off of losses of a Permanent Establishment against income of it's Head Office; c... Mumbai, Sep 02, 2025 By TII News Service I-T - AO is not correct in levying penalty in assessee's case when taxability of quantum issue is debatable and for reason that claim made by ass... New Delhi, Sep 01, 2025 By TII News Service TP - Upon receipt of directions issued u/s 144C(5), AO shall supposed to complete assessment inconformity with directions of DRP: ITAT... Hyderabad, Sep 01, 2025 By TII News Service I-T - Sanction for re-assessment after three years from end of relevant AY, must come from PCIT or Principal DGIT, and not from the CIT : ITAT ... Mumbai, Aug 29, 2025 By TII News Service I-T - Period of limitation can't be extended under Explanation (ix) to Sec 153B to frame assessment based on reference which is contrary to limit... Bengaluru, Aug 29, 2025 By TII News Service I-T- Lower authorities erred in denying refund merely because ITR was filed in response to notice u/s 148 & not u/s 139: ITAT ... Mumbai, Aug 28, 2025 By TII News Service I-T - Applicability of Sec 151 in terms of determining specified authority to seek necessary approval will arise once period of limitation is det... Mumbai, Aug 28, 2025 By TII News Service TP- Burden Lies on Assessee to Establish Currency of Loan for TP Adjustment: ITAT... Ahmedabad, Aug 27, 2025 By TII News Service TP - Once TPO has passed order without making any adjustments, then AO could not have assumed jurisdiction to reopen assessment based on same fac... Mumbai, Aug 27, 2025 By TII News Service I-T - Income Tax Act does not prohibit from first setting off STCG with STT against STCL with STT and then allow set off against STCG without STT... Mumbai, Aug 27, 2025 By TII News Service I-T - Issue of excess DDT paid u/s 115-O, being independent of assessment of total income u/s 143(3), must be adjudicated in separate appeal u/s ... New Delhi, Aug 26, 2025 By TII News Service I-T - Sale of ‘off-the-shelf' software under non-exclusive license does not attract TDS liability u/s 195: HC ... New Delhi, Aug 26, 2025 By TII News Service TP - AO's failure to incorporate DRP's directions is erroneous, however it does not render the entire assessment order void: ITAT ... New Delhi, Aug 25, 2025 By TII News Service TP - Goods supplied by low risk distributor without any value addition, without incurring any cost on account of finance charges, can be benchmar... Mumbai, Aug 25, 2025 By TII News Service TP - ALP of management fees paid to AEs can't be taken at NIL, for failure of assessee to establish commercial benefit out of such transaction: I... Mumbai, Aug 22, 2025 By TII News Service I-T - Cost-to-cost reimbursement of salary of seconded employees without any markup, without having element of profit, is not taxable in hands of...   TII SEARCH   Case Law Advanced Search Case Laws Quick Search Circular/Notification/Instruction DTAA News Social Secuirity Agreement

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