#Section 144C
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543 articlesIncome Tax
Income Tax
Mumbai ITAT Deletes ₹7 Lakh Section 69 Addition for Non-Resident Assessee
Income Tax
Income Tax
Draft Assessment Order was not permissible u/s 144C(1) when TPO makes no variation
Income Tax
Income Tax
Order of Income Tax assessment without issuing DIN was void ab initio
Income Tax
Income Tax
Order set aside as ALP re-adjusted without passing of Draft Assessment Order u/s. 144C
Income Tax
Income Tax
ITAT Restores Fair Benchmarking on TP Interest & Grants Corporate Tax Reliefs
Income Tax
Income Tax
ITAT Voids Assessment in Name of Non-Existent Company
Income Tax
Income Tax
Depreciation on business/commercial rights from manufacturing, supply and maintenance contract allowed
Income 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
