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TP - Existence of 'arrangement' is condition precedent to trigger Sec 80IA(10) and in its absence, business transacted between eligible units and its AE are not covered within Specified Domestic Transactions u/s 92BA: ITAT (See Breaking News)

TP - Mere assertion of adoption of 'other method' under Rule 10AB is not sufficient for valid transfer pricing adjustment: ITAT (See Breaking News)

I-T-Re-assessment not tenable where based on incomplete assessment of submitted documents & where no evidence is submitted to prove inadequate creditworthiness or that transaction was not genuine: ITAT (See Breaking News)

TP - Deduction is available for reversal of provision of doubtful debts which was created and offered to tax during earlier assessment years: ITAT (See Breaking News)

DTAA - Health & Education Cess cannot be levied on tax determined under DTAA, as tax rate under DTAA is fixed & cannot be further increased by Cess or surcharge: ITAT (See Breaking News)

I-T- If provision for doubtful debts was reduced by corresponding amount from gross trade receivables on asset side, same will amount to write off which is not hit by clause (i) of the Explanation (I) to Sec 115JB: ITAT (See Breaking News)

TP - If loss of electricity Board is affected by extraordinary circumstances which are not in existence in close distribution environment, then standard loss prevailing in industry shall be taken as benchmark: ITAT (See Breaking News)

I-T - DDT is paid by domestic company resident in India, and it is tax on its income and not tax paid on behalf of shareholder, hence domestic company u/s 115O does not enter domain of DTAA at all: ITAT (See Breaking News)

International tax beyond Donald Trump (See TII Edit)

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