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INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
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DTAA - penalty cannot be imposed where assessee is under bona fide belief that TDS is already paid and that no further payment is required: ITAT (See 'Breaking News') Pillar 1- Multilateral tax treaty to be signed on Thursday ('TII BRIEF') TP - Assessee entitled to voluntary transfer pricing adjustment as per Section 92C: ITAT (See 'Breaking News') TP - Government companies cannot be considered as comparables, is not absolute rule: HC (See 'Breaking News') DTAA - Article 24 - India-Switzerland treaty doesnot impose obligation upon either of Contracting States to carry out administrative measures at variance with regulations of either Contracting State which would be contrary to its sovereignty, security or public policy: HC (See 'Breaking News') I-T- Further adjustment of cost by re-categorization as income and making adjustment under transfer pricing is not as per principle of transfer pricing: ITAT (See 'Breaking News') TP - Company engaged in offshore business process cannot be adopted as comparable to an assessee, which is engaged in contract ITeS: ITAT (See 'Breaking News') TP - As is trite law, interest chargeable on delayed recovery of export receivables from AEs should be taken at LIBOR rates for determining ALP of notional interest on delayed recovery: ITAT (See 'Breaking News') GDP growth remain stable in G20 area in Q2: OECD (See 'Brief') INTL - Section 127 does not provide for mandatory personal hearing; order passed following transfer of assessment, cannot be assailed merely because personal hearing was not granted: HC (See 'Breaking News') INTL - Assessee, having accepted assessment order following transfer of assessment, cannot assail such order at subsequent stage: HC (See 'Breaking News') INTL - Once interest income is subject to tax in any manner in hands of assessee, then corresponding credit has to be given: ITAT (See 'Breaking News') INTL - Additions framed on account of capital gains are invalidated, where framed au contraire to DRP's directions to apply indexation benefit to the capital gain on the surrender of insurance policy: ITAT (See 'Breaking News') INTL - Interest component on refund amount payable to assessee, has to be disbursed where payable: ITAT (See 'Breaking News') DTAA - Management fees received by Singapore-based company from its holding company in India, does not qualify as Royalty be taxed as Fees for Technical Services: ITAT (See 'Breaking News') I-T-Expenditure by assessee incurred after date of closure of business cannot be treated as part of operating cost of the business: ITAT (See 'Breaking News') TP - Penalty u/s 271G be set aside where assessee seeks extra time to furnish details sought for u/s 92D, but AO does not permit sufficient time, leading to non-compliance: ITAT (See 'Breaking News') TP - Assessee cannot be penalized, for maintaining documents, which it is not required by law to maintain: ITAT TP - When there is no requirement of or applicability of Transfer Pricing provisions to specified domestic transactions covered u/s 92BA (i), then there cannot be any requirement to maintain records thereof: ITAT (See 'Breaking News')
 
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