#Section 144C
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543 articlesIncome Tax

Income Tax
“Egg-or-Chicken” Analogy Applied – ITAT Says Trading & Service Functions Can’t Be Split
Income Tax

Income Tax
ITAT Deletes Tax Additions Based on Uncorroborated Dumb Diaries & Retracted Statements
Income Tax

Income Tax
Deputy Commissioner acting beyond directions given by DRP is contrary-in-law
Income Tax

Income Tax
ITAT reduces Unexplained Deposit Addition from ₹2.28 Crore to ₹63,133
Income Tax

Income Tax
ITAT Deletes ₹3.94 Crore TP Adjustment for Captive Software Provider
Income Tax

Income Tax
TPO’s 20% Fantasy Margin Rejected – ITAT Removes Wrong Comparables Orders Fresh TP Computation
Income Tax

Income Tax
Income from Vessel Operations Taxable Under India-Norway DTAA: ITAT Delhi
Income Tax

Income Tax
“Make-Available” Clause Saves Pratt & Whitney – Wins ₹242 Cr FTS Dispute- Aircraft Engine Repair Abroad Not FTS – Tribunal Holds No Transfer of Know-How to Indian Clients
Income Tax

Income Tax
Final assessment order time barred in terms of section 144C(13) of Income Tax Act
Income Tax

Income Tax
Shipping & Inland Haulage Income Covered by Article 8 of India–UAE DTAA: ITAT Mumbai
Income Tax

Income Tax
Final assessment order beyond period prescribed u/s. 144C(13) is barred by limitation
Income Tax

Income Tax
Income Tax Assessment Void Without Draft Order for Non-Residents: ITAT Delhi:
Income Tax

Income Tax
ITAT Rejects Arbitrary Transfer Pricing Adjustments on Management Services
Income Tax

Income Tax
