#Section 144C
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543 articlesIncome Tax

Income Tax
Satellite Transponder Fees Not Taxable as Royalty Under DTAA Due to Treaty Protection
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Final Assessment Set Aside Due to Limitation Breach After Invalid TP Order
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Final Assessment Quashed for Missing One-Month DRP Deadline
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Turnover Filter Applied to Exclude Mega-Scale ITeS Companies
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DRP Upload Date Triggers Limitation – Final Order Passed Late Is Void ab initio
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Interest on delayed remittance of TDS not deductible as business expense u/s. 37(1)
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Interest on trade receivables to be computed by applying LIBOR based rate
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₹50 Lakh Threshold Is Mandatory: ITAT Delhi Quashes Reassessment of Foreign Company as Time-Barred
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Loss on Loan-to-Equity Conversion Allowed as Business Loss to Bank: ITAT Mumbai
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LIBOR Rate more suitable for benchmarking loans/advances to associated enterprises in foreign currency
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Additional Depreciation Granted as Oil Extraction Equals Production
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Transfer Pricing Assessments Quashed as Time-Barred Despite DRP Directions
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Income Tax
ITAT Hyderabad quashes final TP assessment as time-barred despite DRP directions
Income Tax

Income Tax
