#Section 144C
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543 articlesIncome Tax
Income Tax
Assessment Quashed for Ignoring DRP Objections- HC directs CBDT to Plug Procedural Gaps in DRP Process
Income Tax
Income Tax
DRP Final Orders Quashed as Time-Barred Under Sections 144C & 153
Income Tax
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DRP assessment quashed as time-barred – Section 153 overrides Section 144C timelines
Income Tax
Income Tax
Grandfathered capital gain as per Article 13(4) not to be adjusted against long-term capital loss
Income Tax
Income Tax
Manufacturing Comparable Fails 75% Trading Turnover Test, Excluded from TP Analysis
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Income Tax
Transfer Pricing on AMP Cannot Ignore Settled Tribunal Law: ITAT Bangalore
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Income Tax
Branch Office as PE Allowed Full Cost Deduction Under DTAA
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Income Tax
Section 144C Proceedings Fail Due to Jurisdictional Defect at Draft Stage
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Income Tax
TP Addition Partly Set Aside for Mechanical Margin Working
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Income Tax
Section 144C(13) Breach: ITAT Quashes DRP-Based Assessment as Time-Barred Beyond One Month
Income Tax
Income Tax
Final assessment order u/s. 143(3) beyond time prescribed u/s. 153 is time barred
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Quashes draft order & DRP’s directions as both erred in holding assessee eligible: Karnataka HC
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Income Tax
Receipt for offshore supply of equipment, plants by foreign company not taxable in India: ITAT Delhi
Income Tax
Income Tax
