Mere outsourcing business to Indian subsidiary do not constitute Permanent Establishment within the meaning of Double Taxation Avoidance Agreement - Supreme…
Promotion of 88 Commissioners to the grade of Principal CIT. CBDT has promoted 88 officers and declared their new posting.…
Commissioner Appeals have no power to remand case back to AO for fresh assessment nor can he direct AO to…
POEM Clarification for multinational companies with regional headquarter structure with employees having multi-country responsibility Circular No 25 of 2017 F…
Transaction entered in pursuance of MOU can not be said sham or colourable device to avoid tax when payments and…
Once depreciation is claimed, asset cannot move out of the Block of Assets even if no depreciation was claimed for many years thereafter – High Court affirms ITAT order ABCAUS Case Law…
Question affecting tax liability of assessee can be raised before the Tribunal first time and it is obliged to consider…
Tribunal not justified in remanding the case when documents are available with it. It was the duty of the tribunal…
Deemed Dividend u/s 2(22)(e) do not extend to non-shareholders. The fiction not to be extended further for broadening the concept…
Reopening for not replying enquiry letter issued on AIR basis to verify source of investment in the property held invalid…