#Section 144C
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543 articlesIncome Tax
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Assessment order passed on a non-existent company is null and void
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Chapter X cannot be invoked for making TP adjustment in case of AMP expenses
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Capitalized Expense shouldn’t be considered for computation of proportionate TP adjustment
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Interest on FCCDs is to be computed by applying LIBOR plus 200 points
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Business profit not taxable in India in absence of any permanent establishment
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Writ not entertained as effective alternative remedy u/s 144C available
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Final Assessment Order passed beyond limitation Period is Null & Void
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Director’s nationality will not suffice as company incorporated, managed and controlled in UAE
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No further profit attribution to dependent agent PE in India as transaction with Indian AE is at arm’s length
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Royalty payment and R&D on royalty both allowable as revenue expenditure
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Income earned from offshore supply not taxable in India as none of operation is carried out in India
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Order passed in variation of procedures prescribed u/s 144B is non-est and bad-in-law
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Arbitration settlement amount received in relation to project office in India is taxable
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