#Section 144C
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507 articlesIncome Tax
Income Tax
Loss on Loan-to-Equity Conversion Allowed as Business Loss to Bank: ITAT Mumbai
Income Tax
Income Tax
LIBOR Rate more suitable for benchmarking loans/advances to associated enterprises in foreign currency
Income Tax
Income Tax
Additional Depreciation Granted as Oil Extraction Equals Production
Income Tax
Income Tax
Transfer Pricing Assessments Quashed as Time-Barred Despite DRP Directions
Income Tax
Income Tax
ITAT Hyderabad quashes final TP assessment as time-barred despite DRP directions
Income Tax
Income Tax
Special vs General: Time Limit Conflict between Section 144C(13) and Section 153 of Income Tax Act, 1961
Income Tax
Income Tax
DRP Route Cannot Extend Statutory Time Limit Under Section 153
Income Tax
Income Tax
Bandwidth Charges Not Taxable as Royalty Under India-Singapore DTAA: ITAT Delhi
Income Tax
Income Tax
Gifted Towers, Genuine Discounts & No TDS on Roaming: ITAT Grants Major Relief to Vodafone
Income Tax
Income Tax
Assessment Quashed as Final Order Passed Beyond Section 153 Time Limit: ITAT Hyderabad
Income Tax
Income Tax
Assessment Quashed Due to Violation of Section 144C Draft Order Requirement
Income Tax
Income Tax
Section 144C doesn’t extend outer time limit: ITAT Hyderabad quashes TP final order as barred by limitation
Income Tax
Income Tax
ITAT Deletes ESOP Disallowance but Remands TP Comparables Over Functional Mismatch
Income Tax
Income Tax
