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Safe Harbour vs. Advance Pricing Agreements: Choosing the Right Path to Transfer Pricing Certainty
While Safe Harbour focuses on standardization, an Advance Pricing Agreement (APA) provides a customized solution. An APA is a binding agr...
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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...
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THE issues before the Bench are - Whether when an expenditure is claimed to have been incurred by an assessee for promotion of his busine...
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The posting had been move to another website. Please click the link below to get the access of the same. https://taxofindia.wordpress....
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The Reserve Bank of India has introduced a new framework governing export and import transactions under FEMA. These regulations are effectiv...
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THE issues before the Bench are - Whether no penalty u/s 271(1)(c) is warranted even if assessee makes false claim of Sec 80IA benefits ...
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What is a Digital Signature? Answer: A digital signature authenticates electronic documents in a similar manner a handwritten signatur...
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This Tax Alert summarizes a recent judgement of the Supreme Court (SC) [1] on whether a show cause notice (SCN) under Section 74 of the ...
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This Tax Alert summarizes a recent ruling of the Delhi High Court (HC) [1] on whether the newly introduced pre-deposit requirement for fi...
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This Tax Alert summarizes a recent ruling of the Gujarat High Court (HC)1 on the taxability of corporate guarantee provided by the Petitio...
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The overall effective tax rate of a U.S. multinational corporation may have significant impact on the value of its stock. Therefore, it ...
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