Suspension Of The Application Of The Most Favoured Nation Clause Of The Protocol To The Indo-Swiss Tax Treaty
Supreme Court Dismisses Taxpayer’s Petition Against Characterization Of Guarantee Fee As Other Income
ITAT Held That Transaction Between Foreign Enterprise And Its PE In India To Be Considered As An International Transaction And Be Subject To ALP
SC Dismisses The SLP Filed By Revenue On Advertising, Marketing And Promotional (AMP) Expenditure As Not An International Transaction
For Determination Of Centre Of Vital Interest U/s A(2) (a) Of The DTAA Under USA, Personal And Economic Relationship Must Be Considered Together
ITAT Deletes Various TP Adjustments Made In Connection With CCDS And For Acquiring Business Undertaking
Amendment To Rule 11UA To Provide Tolerance Limit Of 10 Per Cent Of Fair Market Value Is Curative In Nature And Applicable With Retrospective Effect
Interest On Short-term Deposits Of Funds Sanctioned By The Government For Setting Up Of A Project Is In The Nature Of Capital Receipt If The Interest Is To Be Utilized Exclusively For Such Project
Foreign Tax Credit Can Be Granted Even If Form 67 Has Been Filed Subsequent To Filing Of Income Tax Return
‘Date On Which The Refund Is Granted’ Under Section 244A Of The Act IS To Be Interpreted As ‘the Payment Date’ And Not ‘the Order Date’ And Accordingly By The Interest On Refund Is To Be Granted From The Payment Date
CBDT Prescribes Rule To Allow TCS To The Employee While Computing Withholding Tax Liability On The Salary Income
