#Section 144C
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543 articlesIncome 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
ITAT deletes ALP adjustment as it falls within tolerance band of +/- 5%
Income Tax
Income Tax
Section 271(1)(c) penalty unjustified without Income Concealment or Inaccurate Particulars
Income Tax
Income Tax
‘Non-cooperative attitude’ alone cannot justify penalties: ITAT Delhi
Income Tax
Income Tax
Once assessment order is passed Dispute Resolution Panel not empowered to give direction
Income Tax
Income Tax
Long term capital gain and indexation accepted for one co-owner needs to be allowed for other co-owner too
Income Tax
Income Tax
ITAT Grants 30% Depreciation on Philips India’s Business-Owned Moulds
Income Tax
Income Tax
Benefit of indexed cost of acquisition available based on payments dates
Income Tax
Income Tax
