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…
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Today's
Wrong reopening ......Read More
Yesterday's In no way the AO has power to question arm’s length pricing in unrelated party transactions ......Read More
Yesterday's In no way the AO has power to question arm’s length pricing in unrelated party transactions ......Read More
Inter department arrangement cannot have impact on limitations under the Act
The transfer of the files from one TP charge to the other cannot extend the time for assessment and can…
......Read MoreAn act in terrorem
In [2022] 445 ITR 622 (Raj)the CPC adjusted the refund against the demand in dispute before Commissioner ( A). The High…
......Read MoreExport Commission to non resident director held chargeable at PE rate
Normally export commission is not chargeable to tax in india unless services are technical or specialised in nature and go…
......Read MoreWhat after cancellation of exemption/registration
The tax authorities have a right to cancel registration of trusts in some situations. At the same time the trust…
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