#Section 144C
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508 articlesIncome Tax
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Section 153 Prevails over 144C assessment Time Limit even after a remand by ITAT
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Rendering cloud computing services not liable to tax in India as royalty or FTS/FIS
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Advisory Services Receipts Not Taxed as Technical Knowledge under India-UK DTAA: ITAT
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Corporate Guarantee facility provided to overseas AE is international transaction
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Only international and not entity level transactions covered in transfer pricing adjustment
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Receipt of architectural design services cannot taxed as FTS or Royalty
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Order passed in name of non-existing amalgamated company quashed
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Assessment Order Null if AO fails to Follow Section 144C Procedure During draft assessment order Stage
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ITAT Delhi: Project-Specific Services Not Subject to FIS under India-USA DTAA
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ITAT Mumbai: Interest Receivables Treated as Loan to AE, TP Adjustment Confirmed
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HC Upholds Exclusion of Comparables Due to Functional Dissimilarity & Amalgamation
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Capital gain tax inadvertently paid by wife needs to be refunded & recovered from assessee
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Amount received from subscription of e-journals doesn’t qualify as royalty & hence not taxable
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