#Section 144C
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543 articlesIncome Tax
Income Tax
Prior to passing of final assessment order it is mandatory to pass draft assessment order: Delhi HC
Income Tax
Income Tax
Eyes on Apex Court: Legal Community Awaits Supreme Court’s Verdict on Roca Bathroom Case
Income Tax
Income Tax
Payments for Online Learning Platform Access Not Taxable as FTS under India-USA DTAA
Income Tax
Income Tax
Routine support services not taxable as Fees for Technical Services in terms of India-UK DTAA: ITAT Delhi
Income Tax
Income Tax
Amount received as subscription charge reimbursements not to be considered as ‘FIS’ under India-US DTAA or u/s 9(1)(vii)
Income Tax
Income Tax
Company with Turnover 10 times of Assessee’s Cannot Be Included as Comparable: ITAT Hyderabad
Income Tax
Income Tax
Direction given by Tribunal to AO to re-examine issue cannot be disregarded: Delhi HC
Income Tax
Income Tax
Tax not leviable on LTCG earned by Mauritius company on sale of share: ITAT Delhi
Income Tax
Income Tax
Receipts from Indian customers for services provided outside India relating to right to use of process not taxable: Delhi HC
Income Tax
Income Tax
Guarantee fee to AE resulted into reduced interest rate hence TP adjustment unjustified: ITAT Ahmedabad
Income Tax
Income Tax
Additional grounds raised in appeal needs adjudication by lower authority: ITAT Chennai
Income Tax
Income Tax
Section 44C of Income Tax Act, 1961 Deduction of head office expenditure in case of Non-residents
Income Tax
Income Tax
Cricket Australia vs. ACIT: Live Transmission Fee Not Taxable as Royalty
Income Tax
Income Tax
