#Section 144C
Log in to FollowEvery article filed under the “Section 144C” tag — analysis, news and updates.
506 articlesIncome Tax
Income Tax
Final Tax Order Set Aside Due to Failure to Issue Draft Assessment in International Transaction Case
Income Tax
Income Tax
APA with CBDT Binding; TPO Must Align ALP with APA Terms, Not Override: ITAT Kolkata
Income Tax
Income Tax
Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption
Income Tax
Income Tax
TP Adjustment Restricted to AE Transactions Upheld – ITAT Bangalore Dismisses Revenue Appeal
Income Tax
Income Tax
Online Platform Income Not Taxable as FTS Due to Failure of ‘Make Available’ Test: Delhi HC
Income Tax
Income Tax
ITAT Limits Its Directions – Excludes Comparables Due to Improper Remand to DRP
Income Tax
Income Tax
Demonetisation Cash Addition Deleted – ITAT Accepts Family Savings Explanation Backed by Affidavit
Income Tax
Income Tax
Section 263 Cannot Override DRP: ITAT Mumbai Quashes Revision
Income Tax
Income Tax
Technical Handling Income from Aircraft Operations Not Taxable in India under India–France DTAA: ITAT Delhi
Income Tax
Income Tax
GST Not Income Under Section 44B; Statutory Levy Excluded from Presumptive Taxation
Income Tax
Income Tax
Draft Assessment Order Cannot Create Tax Liability Without Final Order: Calcutta HC
Income Tax
Income Tax
No draft order, no assessment: ITAT quashes order for Section 144C violation
Income Tax
Income Tax
Missed DRP timeline kills TP addition; ₹288 Cr share capital upheld
Income Tax
Income Tax
