ALP OF AMP EXPENSES TO BE DETERMINED AS PER SONY ERRICSON'S CASE IF ASSESSEE WAS A MANUFACTURER AND NOT A… Read More
IN THE ABSENCE OF ANY PE IN INDIA, PROFITS OF WESTERN UNION (IF ANY, ATTRIBUTABLE TO THE BUSINESS OPERATIONS) COULD… Read More
CORPORATE AND PROFESSIONAL UPDATE DECEMBER 13, 2015 SECTION 2(47) CAPITAL GAINS - TRANSFER Immovable property : Where assessee was directed… Read More
CORPORATE AND PROFESSIONAL UPDATE DECEMBER 12, 2015 INCOME TAX ACT SECTION 5 ACCRUAL OF - INCOME Income : Where interest income from… Read More
CORPORATE AND PROFESSIONAL UPDATE DECEMBER 11, 2015 INCOME TAX ACT SECTION 2(47) CAPITAL GAINS - TRANSFER Immovable property : Where… Read More
WRIT PETITIONS UNDER THE CONSTITUTION OF INDIA Writ Petitions under Articles 32 and 226 of the Constitution of India The… Read More
No TP adjustment for royalty calculated on basis of new exchange control policy as it was less than the earlier… Read More
COMMISSION PAID TO AGENT FOR SERVICES RENDERED OUTSIDE INDIA WASN'T TAXABLE IF HE DIDN'T HAVE ANY PE IN INDIA DCIT… Read More
CORPORATE AND PROFESSIONAL UPDATE DECEMBER 9, 2015 DIRECT TAXES: 1. Revision u/s 264 in favor of assessee - the appeal… Read More
APPLICABILITY OF PAN REQUIREMENT FOR FOREIGN NATIONALS AT THE TIME OF COMPANY INCORPORATION Ministry of Corporate Affairs (MCA) has reconciled… Read More