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2017 (1) TMI 1390 - ITAT HYDERABAD
TPA - determining arm's length interest rate in international transactions - adopting interest rate of 14 per cent. as applicable to corporate bonds - TPO ignoring LIBOR as a benchmark for determining... ...
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2017 (2) TMI 650 - ITAT DELHI
Transfer pricing adjustment - addition to AMP expenses - Held that:- Considering the material facts like the absence of an agreement, arrangement or understanding between the appellant and its associa... ...
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Master Circular for Depositories
MASTER CIRCULAR CIR/MRD/DP/ 13 /2013 April 15, 2013 To, All Depositories Dear Sir / Madam, Sub: Securities and Exchange Board of Ind... ...
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Master Circular for Depositories
MASTER CIRCULAR CIR/MRD/DP/10 /2012 April 13, 2012 To, All Depositories Dear Sir / Madam, Sub: Securities and Exchange Board of Indi... ...
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Master Circular - Collection of Direct Taxes - OLTAS - RBI
Circular Income-tax Act Master Circular - Collection of Direct Taxes - OLTAS Circular No. DGBA.GAD.No.H-19/42.01.034/2007-08, Dated 2-7-2007 Please refer to our master circular RBI/2006... ...
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2021 (7) TMI 216 - CESTAT BANGALORE
Taxability - Banking and other financial services - services rendered by ICICI Econet Internet and Technology Fund floated by the Settlor - trust is a legal entity or not - whether obtaining registrat... ...
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2018 (10) TMI 1974 - ITAT MUMBAI
Validity of issuance of notice u/s 148 - basic conditions enshrined in section 147 are not complied with - HELD THAT:- Even in the reasons recorded by the Ld. Assessing Officer, neither he recorded a... ...
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Income-tax (Seventh Amendment) Rules, 2009 -Insertion of rule 37 BB - And prescribing forms 15CA and 15CB "Furnishing of.....
Income-tax (Seventh Amendment) Rules, 2009 -Insertion of rule 37 BB - a nd prescribing forms 15CA and 15CB - "Furnishing of information under sub-section (6) of section 195". MINISTRY OF FINANC... ...
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2023 (1) TMI 212 - ITAT DELHI
Income deemed to accrue or arise in India - business PE in India - receipts of the assessee from Indian customers constitute royalty u/s 9(1)(iv) - assessee derived revenues from its airline customer... ...
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Application by a person for a certificate under section 195(2) and 195(7) of the Income-tax Act, 1961, for determination.....
1 [ FORM No. 15E [See rule 29BA] . To, The Assessing Officer, . I ______________ being the person responsible for making payment to a non-resident or to a foreign company... ...
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2020 (1) TMI 1154 - DELHI HIGH COURT
Certificates u/s 197 at the lower rate of 1.5% - Revenue prescribing withholding tax at the rate of 10 % in respect of the Petitioner s contract with THDC India Limited - Petitioner was issued withho... ...
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Application Form for Grant of Certificate of Registration as Foreign Institutional Investor(FII) [See regulation 3(2)]
FIRST SCHEDULE FORMS 1 [FORM A] Securities and Exchange Board of India (FII) Regulations, 1995 Application Form for Grant of Certificate of Registration as Foreign Institutional I... ...
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2018 (11) TMI 1051 - ITAT DELHI
TDS u/s 195 - non deduction of tds on commission paid - Held that:- The sum paid to the foreign agents for commission is not chargeable to tax in their hands in India and accordingly said expenditure ... ...
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2017 (6) TMI 1072 - CESTAT NEW DELHI
Rectification of mistake - power of Tribunal to review its own order - case of Revenue is that the said final order cannot be varied at this stage to give a different ruling on reappraisal of evidence... ...
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Goods and GST Bill passed
Dear All, GST Bill is passed in Rajya Sabha on 03. 08.2016. A panel under chief economic adviser Arvind Subramanian has recommended a revenue-neutral rate of 15-15.5%, with a standard rate of 17-18%... ...
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2014 (6) TMI 601 - ITAT AHMEDABAD
Deletion of salary income received – India-Thailand DTAA - residential status of employee - Held that:- CIT(A) rightly was of the view that the remuneration derived by a resident of a Contracting Stat... ...
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Income-tax (12th Amendment) Rules, 2013 - Furnishing of information by the person responsible for making payment to a n.....
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT... ...
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Master Circular on Establishment of Liaison / Branch / Project Offices in India by Foreign Entities
RBI/2013-2014/7 Master Circular No.7/2013-14 July 01, 2013 To, All Category I Authorised Dealer banks Madam / Sir, Establishment of Branch/Liaison/Project Offices in India is regul... ...
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Establishment of Branch Office (BO)/Liaison Office (LO) in India by Foreign Entities - Eligibility Criteria and Procedur.....
RBI/2009-2010/278 A. P. (DIR Series) Circular No. 23 December 30, 2009 To All Authorised Dealers Category - I Banks Madam / Sir, Attention of Authorised Dealer Category - I (AD Cat... ...
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2009 (10) TMI 69 - ITAT DELHI
Deemed To Accrue Or Arise In India - receipts taxed by the revenue as royalty either under the provisions of Income-tax Act, 1961 (Act) or under the provisions of respective Double Taxation Avoidanc... ...