#Section 144C
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508 articlesIncome Tax
Income Tax
Rectification order u/s 154 quashed in absence of mistake apparent on record
Income Tax
Income Tax
Benchmarking corporate guarantee fees based on bank guarantee rates is incorrect
Income Tax
Income Tax
Cost of Goods Cannot be Included in Denominator of Profit Level Indicator when comparable are Business Auxiliary Service providers
Income Tax
Income Tax
Loss arising in eligible SEZ undertaking can be adjusted against profits from non-SEZ units
Income Tax
Income Tax
Time-Barred TPO Order Renders Assessee Ineligible
Income Tax
Income Tax
Extended time limit not available as assessee ceases to be an ‘eligible assessee’
Income Tax
Income Tax
TDS not deductible on rental or ocean freight for ships as covered by Article 8 of India-Korea DTAA
Income Tax
Income Tax
Receipts from operation of ships in international traffic is exempt in terms of India-Singapore DTAA
Income Tax
Income Tax
Transfer of Renewable Energy Certificate is capital and not taxable as business income
Income Tax
Income Tax
Pre-clinical laboratory services by non-resident to Indian Customers not chargeable to tax in India
Income Tax
Income Tax
Determination of ALP of intra group services as NIL not sustained as reasonable documents maintained
Income Tax
Income Tax
Rate at which loan taken by Appellant cannot be taken as internal CUP to benchmark loan given to AE
Income Tax
Income Tax
Arriving at Arm’s Length Price as NIL without giving contrary finding is unsustainable
Income Tax
Income Tax
