S. 92B --International transactions--Transfer pricing--Corporate guarantee provided by assessee to subsidiary does not fall within international transaction--No transfer pricing adjustment required-- Four Soft Ltd. v. Deputy CIT (Hyderabad) . . . 73 Vol 16 - ITAT - ITR
Subscribe to:
Post Comments (Atom)
India-Mauritius DTAA Protocol Notified: Key Tax Implications
The Government of India has notified the amendment to the Protocol of the India-Mauritius Double Tax Avoidance Agreement (DTAA) on 13 Oct...
-
A new website launched for TDS related matters www.tdscpc.gov.in TRACES – T DS R econciliation A nalysis and C orrection E nabling S yste...
-
Slump sale is transfer of one or more business undertakings for a lump sum consideration, without assigning individual values to the each...
-
In a recent informal guidance letter, SEBI clarified whether a cousin of a Promoter Group member qualifies as a person ‘related to promote...
-
Key features of File Validation Utility (FVU) version 3.3 FVU 3.3 will be applicable for quarterly TDS/ TCS statements pertaining to...
-
Facts The applicant („A‟) is a closely held Public Limited company incorporated in India in the year 1953. A‟s shareholder included A (...
-
CIT vs. The Instalment Supply Ltd (Delhi High Court) The assessee bought 1614 items of computer systems for Rs.40 lacs from HCL Hewlett ...
-
01. TDS u/s 194J is required to be done for Royalty also w.e.f 13-7-2006. 02. Royalty had been defined under explanation 2 of se...
-
Until now, 'Samaritans' is not how the Independent Directors are purported by Clause 49 in the Listing agreement. An Independ...
-
Facts Centrica India Offshore Private Limited (CIO), an Indian Company, is a wholly owned subsidiary of Centrica Plc, UK Centrica Plc a...
-
1. Concept of “limited liability partnership” LLP is an alternative corporate business form that gives the benefits of limited liability ...
No comments:
Post a Comment