#Section 144C
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543 articlesIncome Tax
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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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Tax Residency Certificate: Sufficient Proof to establish residency – Bombay HC
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Rectification order u/s 154 quashed in absence of mistake apparent on record
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Benchmarking corporate guarantee fees based on bank guarantee rates is incorrect
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Cost of Goods Cannot be Included in Denominator of Profit Level Indicator when comparable are Business Auxiliary Service providers
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Loss arising in eligible SEZ undertaking can be adjusted against profits from non-SEZ units
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Time-Barred TPO Order Renders Assessee Ineligible
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Extended time limit not available as assessee ceases to be an ‘eligible assessee’
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