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Judiciary Level

Income tax Appellate Tribunal

Code

Kol

ITAT: Intra-group services not stewardship services, rejects Nil ALP-…

ITAT:Excludes SISCO as comparable to pure-trader; TPO can consider comparables…

ITAT: Restores ALP-adjustment on various transaction following earlier year ITAT…

ITAT:No concealment penalty regarding capital gains on switch from one MF to another

ITAT:Receipts under R&D co-operation agreement not royalty, but reimbursement;…

ITAT: Using foreign name doesn’t mean AE’s brand promotion; AMP-Expense not…

ITAT:Quashes reopening as merely 'fishing enquiry'; Rejects FOB-…

ITAT:Retrospective cancellation of certificate u/s 35(1)(ii) cannot…

ITAT:Deletes TP-adjustment on corporate guarantee & AE-loan; Follows EIH ruling

ITAT: Quashes assessment absent issue of mandatory Sec 143(1) notice by competent AO

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Home
Direct Tax
Transfer Pricing
- All
- Rulings
  - Rulings
  - Updates
- Litigation Tracker
- News
  - All
  - News
  - APA Space
  - Around the World
  - CBDT Corner
- Experts' Corner
- Tax Ring
- Insights
- Kaleidoscope
- BEPS
- Media
  - Taxsutra TV
  - Podcast
- Book Reviews
GST
- All
- Rulings
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- GST Council Meetings
- Media
  - Gstsutra TV
  - Podcast
- Book Reviews
Indirect Tax
LawStreetIndia
Learning Hub
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick