#Section 144C
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543 articlesIncome Tax
Income Tax
Income Tax Order Passed After 10 Years is Time-Barred: Telangana HC
Income Tax
Income Tax
Transfer Pricing: Large Turnover Companies Not Comparable to Captive Units: ITAT Bangalore
Income Tax
Income Tax
ITAT Delhi Deletes ₹68 Cr TP Adjustments: Projections Cannot Be Replaced with Actuals
Income Tax
Income Tax
Singapore entity not conduit, satisfies PPT test; Grants LTCG exemption: ITAT Mumbai
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Income Tax
Reopening Beyond Four Years Without Alleging Assessee’s Failure Is Void
Income Tax
Income Tax
No Double Tax on Beneficiary When Trust Has Paid Tax: ITAT Mumbai
Income Tax
Income Tax
Income from Film Distribution was not ‘Royalty’ under India-US DTAA
Income Tax
Income Tax
Order not providing reasons on functionality of comparable for transfer pricing adjustment cannot sustain
Income Tax
Income Tax
Cost-to-cost reimbursements for IT support services not FIS under India-US DTAA
Income Tax
Income Tax
In Absence of PE, Software Licence Income Not Royalty Under India-USA DTAA: ITAT Delhi
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Income Tax
Helicopter Lease Held Operating, Not Financing: Article 8 Relief Granted Under India–Ireland DTAA
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Income Tax
Electronic Upload on ITBA = Legal Receipt: Physical Delivery Irrelevant, Says Delhi HC
Income Tax
Income Tax
Reassessment Quashed for Addition Based on Retracted Search Statements & missing DIN
Income Tax
Income Tax
