#Section 144C
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508 articlesIncome Tax
Income Tax
Centralised service income not taxable under Article 12(4)(a) of India-USA DTAA as FTS/ FIS
Income Tax
Income Tax
Transfer pricing adjustment @0.6% as arm’s length rate for corporate guarantee fee directed
Income Tax
Income Tax
Post existence of PE, expense incurred by PE can be set off against connected income
Income Tax
Income Tax
Foreign Currency Convertible Bond expenses included as FCCB premium expense is allowable
Income Tax
Income Tax
Addition towards disallowance u/s 14A to book profit computed u/s 115JB is unsustainable
Income Tax
Income Tax
Disallowance u/s 14A untenable on mechanical application of rule 8D
Income Tax
Income Tax
Expenditure towards ESOP is allowable deduction u/s 37
Income Tax
Income Tax
Assessment order passed on a non-existent company is null and void
Income Tax
Income Tax
Chapter X cannot be invoked for making TP adjustment in case of AMP expenses
Income Tax
Income Tax
Capitalized Expense shouldn’t be considered for computation of proportionate TP adjustment
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Income Tax
Interest on FCCDs is to be computed by applying LIBOR plus 200 points
Income Tax
Income Tax
Business profit not taxable in India in absence of any permanent establishment
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Income Tax
Writ not entertained as effective alternative remedy u/s 144C available
Income Tax
Income Tax
