lower rate advantage under tax treaty in 197 applications
In making application u/s 197 a non resident can take benefit of DTAA as well as protocols issued for a…
......Read MoreIn making application u/s 197 a non resident can take benefit of DTAA as well as protocols issued for a…
......Read MoreThe transfer of the files from one TP charge to the other cannot extend the time for assessment and can…
......Read MoreIn [2022] 445 ITR 622 (Raj)the CPC adjusted the refund against the demand in dispute before Commissioner ( A). The High…
......Read MoreNormally export commission is not chargeable to tax in india unless services are technical or specialised in nature and go…
......Read MoreThe tax authorities have a right to cancel registration of trusts in some situations. At the same time the trust…
......Read MoreEarnings from NRE account deposits are exempt from tax to certain class of individuals having non-residents or RNOR status under…
......Read MoreThe Commissioner has powers under the income tax act to revise an assessment order should there be any erroneous application…
......Read MoreIn the given facts in (2022] 28 ITR (Trib)-OL 110 (ITAT[Chand]) the ADB loans had been taken by the assessee…
......Read MoreTo claim deduction of interest on actual payment it is not desirable that the assessee should have made a provision…
......Read MoreThe Bangalore ITAT in 28ITR(Trib) -OL 38 held that mere use of a facility is neither a payment for technical…
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