#Section 144C
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543 articlesIncome Tax
Income Tax
No TP Adjustment Allowed if Foreign LLC Income Was Already Taxed in India: ITAT Delhi
Income Tax
Income Tax
Income Tax Assessment Orders Set Aside as Revenue Issued Demand Notice Along With Alleged Draft Order
Income Tax
Income Tax
Assessment Quashed as Jurisdiction Was Transferred Without Mandatory Hearing: ITAT Delhi
Income Tax
Income Tax
ITAT Kolkata Quashes Assessment Order as It Was Served After Limitation Deadline
Income Tax
Income Tax
For TP comparability, functional similarity and scale of operations were crucial; inclusion of low-turnover comparable was set aside
Income Tax
Income Tax
Delhi HC Sets Aside ₹160.43 Crore Addition as AO Ignored Mandatory DRP Directions
Income Tax
Income Tax
ITAT Deletes TDS Disallowance as Corresponding Income Was Settled Under VSVS
Income Tax
Income Tax
ITAT Sends Back Case After TPO Ignored Rectification Claim in Segmental Financials
Income Tax
Income Tax
Wholesale & Retail Markets Cannot Be Treated Alike for TP Benchmarking: ITAT Delhi
Income Tax
Income Tax
Pre-Resolution Income Tax Claims Extinguished Under Approved NCLT Plan: ITAT Chennai
Income Tax
Income Tax
Section 14A Disallowance Cannot Automatically Increase MAT Book Profits: ITAT Mumbai
Income Tax
Income Tax
Remote access to customer systems for maintenance not create a PE in India: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Software Cost Mark-Up Addition Holding Pure Reimbursement Is Not Profit-Making Service
Income Tax
Income Tax
