#Section 144C
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543 articlesIncome Tax
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Referral Commission Not FTS Without Technical Service or “Make Available” Test: ITAT Delhi
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TPO Must Satisfy Section 92C(3) Before Transfer Pricing Adjustment: Delhi HC
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No PE for US Company; Reimbursements Not Taxable as FIS: ITAT Mumbai
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Separate NLD Undertaking Eligible for Section 80-IA Deduction: ITAT Mumbai
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Draft Assessment Order Mandatory for Foreign Company Under Section 144C: Delhi HC
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TP Adjustment Restricted to AE Transactions & Five Comparables Excluded: ITAT Bangalore
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Foreign Salary Credited to an NRE Account: ITAT Rejects Demand for Foreign Tax Returns
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Section 263 Revision Partly Sustained for Unexamined Interest Capitalisation: ITAT Mumbai
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ITAT Delhi Upholds Setting Aside of Assessment for Section 144C Draft Order Failure
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ITAT Delhi Rejects 50% Turnover Filter, Restricts TP Adjustments to AE Transactions
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Transfer-Pricing Issues Remanded; Revenue’s ECB Loss Appeal Dismissed: ITAT Chennai
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ITAT Mumbai Deletes Rs. 93.23 Crore Management Fee TP Adjustment & Allows Related Grounds
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Pending Interest Writ Eligible Under Vivad Se Vishwas Scheme 2024: P&H HC
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