#Section 144C
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543 articlesIncome Tax
Income Tax
Investment in Shares is Capital Account Transaction, Not Income: Delhi HC
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India-Thailand DTAA: Non-Resident’s Fee for Technical Services Exempt from Taxation
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Payment towards interconnect usage charges to foreign telecom operators not taxable in India: ITAT Mumbai
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Effect of depreciation must be excluded for determining fair and true profit for purpose of TNMM: ITAT Kolkata
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Direction of DRP should be followed by TPO for calculation of TP adjustment: ITAT Kolkata
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Physical rendition of service in India required as virtual service PE not considered under India-Singapore DTAA: ITAT Delhi
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Foreign Associated Enterprises can be treated as tested parties for comparables: ITAT Kolkata
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Business restructuring entered by enterprise with associated enterprise qualifies as international transaction
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Software license fees duration less than two years is revenue expenditure: ITAT Bangalore
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Receipts from Software Sale to Indian Entities Not Taxable under India-Singapore DTAA: ITAT Delhi
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Legal Database Subscription not Copyright Transfer, Fee Not Royalty: Delhi HC
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Time Limit Violation Cancels Tax Assessment Order: Madras HC
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Draft assessment order be treated as a show cause notice: Madras HC
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