#Section 144C
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543 articlesIncome Tax
Income Tax
DRP Directions Binding Once Uploaded: AO’s Timeline U/s. 144C(13) Clarified
Income Tax
Income Tax
Revision u/s. 263 wouldn’t survive as assessment order held non-est: ITAT Delhi
Income Tax
Income Tax
Dissimilar Firms were excluded from selected comparables while doing TP analysis u/s 92
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Income Tax
No addition for NRI investment in mutual funds as the same was legitimate
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Income Tax
Functionally dissimilar entities not includible as comparable for benchmarking international transactions
Income Tax
Income Tax
TNMM appropriate method for determining Arm’s Length Price of management fees
Income Tax
Income Tax
Cost imposed as order issued u/s. 143(3) wrongly challenged assuming it as draft assessment order u/s. 144C
Income Tax
Income Tax
Section 144C(13) Compliance Timelines Begin from DRP Directions Upload Date
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Income Tax
Benefit under Direct Tax Vivad Se Vishwas available for pending review proceeding
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Income Tax
Reassessment quashed as reasons supplied to assessee & to higher forum were not same
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Income Tax
Functionally dissimilar entity not includible as comparable: Delhi HC
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Income Tax
GST amount do not form part of receipts for computation of income u/s. 44BB: ITAT Mumbai
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Income Tax
TAT Mumbai Finds DRP’s Summary Rejection Unjustified
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Income Tax
