#Section 144C
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508 articlesIncome Tax

Income Tax
No reassessment if limitation period barred u/s 153(2) unless TPO reference u/s 92CA was involved in case of non-residents
Income Tax

Income Tax
Benefit of working capital adjustment not considered while computing ALP: Matter restored
Income Tax

Income Tax
Proceedings u/s. 144C has to be concluded within limitation prescribed u/s. 153(3)
Income Tax

Income Tax
Parallel reassessment during ongoing scrutiny invalid; CRM Receipts Not FTS: Delhi HC
Income Tax

Income Tax
Domain registration & web hosting not taxable as royalty under India-UAE DTAA
Income Tax

Income Tax
Income from revocable trust was taxable in settlor’s hands and not in hands of Trust
Income Tax

Income Tax
Hyatt international has PE in India hence income attributable is taxable in India
Income Tax

Income Tax
Income Tax Appeal Before Wrong Forum; HC Allows Correction & Stays Recovery for a Month
Income Tax

Income Tax
No penalty u/s 271(1)(c) as ALP recomputed by TPO was invalid as assesee followed prescribed method (TNMM) u/s 92C
Income Tax

Income Tax
Assessment Order Issued Beyond Limitation Period is Invalid: ITAT Delhi
Income Tax

Income Tax
AO Must Await DRP Directions Before Final Order: Bombay HC
Income Tax

Income Tax
Fresh Draft Income Tax Order Non-Negotiable Post-Remand: Assessee Gets Relief
Income Tax

Income Tax
Transfer pricing adjustment by applying Bright Line Test not permissible: ITAT Delhi
Income Tax

Income Tax
