#Section 144C
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508 articlesIncome Tax
Income Tax
Receipt in terms of Strategic Oversight Services Agreement cannot be termed as royalty
Income Tax
Income Tax
Section 144C(3) r.w.s. 144C(4) Mandate AO to Conclude Assessment within One Month if Assessee Accepts Draft Order or Fails to File Objection
Income Tax
Income Tax
Passing of assessment order two years after Dispute Resolution Panel direction is time barred
Income Tax
Income Tax
Delhi HC Upholds ITAT’s Decision on Comparables for Arm’s Length Price
Income Tax
Income Tax
Assessment Proceedings Void Due to Invalid Draft Order
Income Tax
Income Tax
Issuing Final Assessment Order Without Section 144C Compliance Unlawful
Income Tax
Income Tax
ITAT Declares Assessment Void Due to Non-Existent Entity
Income Tax
Income Tax
Amount for use of transponder of telecommunication service charges doesn’t qualify as royalty
Income Tax
Income Tax
Failure to Follow Mandatory Draft Assessment Invalidates Final Assessment Order
Income Tax
Income Tax
Appellate Authorities can Adopt Transfer Pricing Method different from that adopted by assessee
Income Tax
Income Tax
TP Adjustment for AMP Expenditure deleted due to Lack of Brand Promotion Agreement with AE
Income Tax
Income Tax
Non-passing of draft assessment order u/s 144C(1) renders final assessment Jurisdictionless
Income Tax
Income Tax
Tax leviable as receipt qualifies as Fees for Technical Services as per Indo – Singapore DTAA
Income Tax
Income Tax
