1

Commissioner (A) is not empowered to enhance income a new source of income vide 82ITR 9Trib) 176
1

It is assessee’s choice to select a method for determining FMV of shares vide 81 ITR (Trib) (SN) 78
1

No TP adjustment of trade receivables in case of a debt-free company vide 81ITR (Trib) (SN) 94
1

To accord registration as a charitable institution under income tax dominant purpose must be charitable and satisfies the conditions laid down us 2(15) vide 426ITR108 despite having non charitable ancillary objects meant to achieve the dominant purpose
1

Transactions with dubious entities is reason enough for case reopening vide 421ITR624

Domain name Regd , web hosting and sponsorship fee

ByCA Gopal Nathani

Aug 1, 2023

Domain name registration and web hosting are not covered in royalty ambit.

Likewise sponsorship fees for hosting conference is not taxable in the absence of any PE in india per [2023] 32 ITR (Trib)-OL 277 (ITAT[Mum]).

By CA Gopal Nathani

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