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Flash

SC: Considering “near normal” situation, reverts to earlier order on limitation w.e.f. October 3

CBDT extends applicability of Safe Harbour rules to AY 2021-22

CBDT extends due-dates for ITR, Audit Report

ITAT: Holds Black Money proceedings against Yashovardhan Birla jurisdictionally defective

CBDT prescribes procedure for assessment/penalty cases transferred out of faceless regime

Vice-President G.S. Pannu appointed Officiating President, ITAT

ITAT: Grants major TP relief to Bennett Coleman for interest-free debt-funding to overseas-SPV

HC: Pardons belated-compliance to delete 271G-penalty, cites TPO's satisfaction; Upholds validity of TPO's notice u/s 92D(3)

SC lists Canon India SLP on Marketing-Intangibles issue for final hearing on Sept 28/29; Considers Maruti Suzuki as the lead case

Govt. notifies Taxation Laws (Amendment) Act, 2021

First on Taxsutra

ITAT Special Bench: Hears both parties on interpretation of "paid" under India-Cyprus…

First on Taxsutra

HC: Directs CBDT to appoint officer for giving effect to post-APA returns; Faceless-assessments…

First on Taxsutra

SC: Directs categorization of issues in Softbrands case, lists hearing for August 2021

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Number

Applevel

Year

Rulings

Supreme Court Latest

SC: Considering “near normal” situation, reverts to earlier order on limitation w.e.f. October 3

Sep 26, 2021

High Court

HC: Sets aside assessment order passed sans DRP direction; Revenue regards Covid induced limitation extension…

Sep 23, 2021

High Court

HC: Emphasises AO's reassessment-powers even in absence of final assessment-order; Stresses on "…

Sep 22, 2021

Income tax Appellate Tribunal Most Viewed

ITAT: DRP cannot condone delays in filing objections; Consequent appeal lies before CIT(A), not ITAT

Sep 21, 2021

Trending Topics :

Software Royalty Taxation
ESOP
Union Budget 2021
Angel Tax
Expat Reimbursement

News

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CBDT Corner News Most Viewed Latest

CBDT extends applicability of Safe Harbour rules to AY 2021-22

Sep 25, 2021

Around the World International Most Viewed

G-24 submits comments on OECD/G20 BEPS IF Statement; Emphasises on needs of developing countries

Sep 22, 2021

Around the World International

OECD releases Model Manual on Exchange of Information prepared by Global Forum, World Bank Group &…

Sep 17, 2021

Around the World International

UN Tax Committee invites comments on Draft Agenda by Sep 21

Sep 16, 2021

Experts' Corner

Eye Share

Shweta Dhamija

Director, Deloitte Touche Tohmatsu India LLP

Price Setting – Alignment of change

Sep 07, 2021

Expert Columns

Jitendra Jain

Chartered Accountant

Marketing intangibles… verdict awaited!

Sep 01, 2021

Tax Ring

Mumbai ITAT's judgment in Gemological Institute of America Inc case - ...
May 12, 2021
CBDT's Revision of Master File and CbCR Regime - Does it Pave Way for ...
Apr 07, 2021

Updates

Income tax Appellate Tribunal Latest

ITAT: No further profit attribution to alleged-PE if Indian-AE remunerated at ALP

Sep 24, 2021

Income tax Appellate Tribunal

ITAT: Occurrence of extra-ordinary event a valid reason for excluding a comparable; Remits ALP determination…

Sep 24, 2021

Income tax Appellate Tribunal

ITAT: Remits ALP-determination w.r.t trademark license-fees after fresh verification of evidence filed by…

Sep 23, 2021

Income tax Appellate Tribunal

ITAT: Adjudicates on negative working capital adjustment, treatment of forex and selection of comparables

Sep 23, 2021

Litigation Tracker

HC: Admits Revenue’s appeal; Frames 4 substantial questions of law on outstanding-AE receivables, corporate-…

Sep 24, 2021

ITAT Special Bench: Hears both parties on interpretation of "paid" under India-Cyprus DTAA, Directs…

Sep 08, 2021

SC lists Canon India SLP on Marketing-Intangibles issue for final hearing on Sept 28/29; Considers Maruti…

Aug 24, 2021

SC: Directs no further adjournment in SAP-LABS case; Directs submission of final-questions by August 25

Aug 03, 2021

Kaleidoscope

Reflections on Indian TP controversies – Revision u/s 263 w.r.t transfer pricing

Sep 24, 2021

Reflections on Indian TP controversies – Reassessment u/s 147 in reference to…

Aug 13, 2021

BEPS

OECD releases comments/proposals received on 2020 Review of BEPS Action 14
Jan 14, 2021
Inclusive Framework's Action 5 peer review report highlights 90% increase in India's APA/PE rulings…
Dec 16, 2020

Taxsutra TV

Rishabh Kumar Sawansukha, Vice President – Taxation, Snapdeal

Nov 19, 2015

Krishen Mehta - Advisory Board, The Aspen Institute Business and Society Program(New york)

Nov 19, 2015

Book Reviews

Tangible Guide to Intangibles

Transfer Pricing Demystified

Taxsutra Insights

Taxsutra TP Insight: OECD's three-tiered TP documentation -…

Jun 14, 2021

Transfer Pricing in Times of COVID-19 : Key Impact Areas and…

Mar 16, 2021

First on Taxsutra

ITAT Special Bench: Hears both parties on interpretation of "paid" under India-Cyprus…

First on Taxsutra

HC: Directs CBDT to appoint officer for giving effect to post-APA returns; Faceless-assessments…

First on Taxsutra

SC: Directs categorization of issues in Softbrands case, lists hearing for August 2021

Experts' Corner

Eye Share

Shweta Dhamija

Director, Deloitte Touche Tohmatsu India LLP

Price Setting – Alignment of change

Sep 07, 2021

Expert Columns

Jitendra Jain

Chartered Accountant

Marketing intangibles… verdict awaited!

Sep 01, 2021

Global TP Battleground

Intra-group loan or Intra-group service? - Analysis by the Finland Supreme…

Jul 20, 2021

Business Restructuring - What it takes to be at an Arm’s Length

Jun 15, 2021

Tax Ring

Mumbai ITAT's judgment in Gemological Institute of America Inc case - ...
May 12, 2021
CBDT's Revision of Master File and CbCR Regime - Does it Pave Way for ...
Apr 07, 2021

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Direct Tax
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  - Rulings
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  - Gstsutra TV
  - Podcast
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Indirect Tax
LawStreetIndia
Library
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick