#Section 144C
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543 articlesIncome Tax

Income Tax
Indexation Benefit for Acquisition Costs Based on Payment Year’s Index: ITAT
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Income Tax
Supply of rolling stock not taxable in India as transfer of title took place outside India
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Income Tax
TPO order passed after time limit prescribed u/s 92CA is barred by limitation
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Income Tax
Adoption of lower FMV based on DVO report unjustified as specific feature of property not considered
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No Tax on Income of company registered in Isle of Man received as principal from its agent in India
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Income Tax
Disaster recovery playout services and up-linking services are not in nature of FTS under India-Singapore DTAA
Income Tax

Income Tax
TPO order passed beyond time limit prescribed u/s 92CA(3) is barred by limitation
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Income Tax
Section 153 Prevails over 144C assessment Time Limit even after a remand by ITAT
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Income Tax
Rendering cloud computing services not liable to tax in India as royalty or FTS/FIS
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Income Tax
Advisory Services Receipts Not Taxed as Technical Knowledge under India-UK DTAA: ITAT
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Income Tax
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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Income Tax
