Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Characterization of receipt - amount received by...     TaxTMI    Validity of assessment order - SCN as also the...     TaxTMI    Seeking reimbursement of GST amount paid by the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Valuation of imported goods - inclusion of royalty...     TaxTMI    Reopening of assessment u/s 147 - The petitioner...     TaxTMI    Validity Of Order passed u/s 73 of the Central...     TaxTMI    Denial of Input Tax Credit (ITC) - Proof of...     TaxTMI    Rectification petition - Validity Of Order passed -...     TaxTMI    Service of SCN - Breach of principles of natural...     TaxTMI    Fixation of Tariff Value of Edible Oils, Brass...     TaxTMI    The Ministry of Finance's recent notification...     TaxTMI    Levy of late fee u/s 234E for the delay in filing...     TaxTMI    Jurisdiction to issue show cause notice and...     TaxTMI    Disparity between the petitioner's GSTR 1 and GSTR...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

TP adjustment - disallowance of referral fee - the details and ...

Income Tax

May 22, 2015

TP adjustment - disallowance of referral fee - the details and specifics were unavailable despite repeated queries in that regard, ipso facto could not have been a circumstance for the disallowance - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Adding back transfer pricing adjustment to income assessed u/s 115JB (MAT) - AO erred in adding back the transfer pricing adjustment of the book profits u/s 115JB - AT

  2. Transfer pricing adjustment - The provisions were not incorporated to make adjustment at any cost and ignoring the basic facts - No adjustment to be made if transaction...

  3. TP adjustment - consideration paid to the associated enterprise pursuant to the merger of the holding company (i.e. subsidiary of associated enterprise) with the...

  4. TP Adjustment - ALP is determined by TPO by not applying any method at all or by choosing a method which is not prescribed u/s.92C(1) of the Act, then such a...

  5. Transfer pricing adjustment – export to associated enterprises of spares and components required for the purpose of servicing of vehicles sold by assessee - the...

  6. Transfer pricing adjustment – Guarantee charges for guarantee to AE – no upward adjustment in the ALP in relation to charging of guarantee commission over and above...

  7. Transfer Pricing Adjustment - Transfer Pricing Regulations do not contemplate taking into account future data for the purpose of bench marking - AT

  8. Transfer Pricing - adjustment to ALP - addition - consideration of transactions both with AEs and Non-AEs for the purpose of recommending adjustment - AT

  9. TP Adjustment - working capital adjustment - No document whereby the assessee has made any request before the learned transfer pricing officer or before the learned...

  10. TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

 

Quick Updates:Latest Updates

F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
F: Bill To a Overseas Company Supply of goods Locally
A: Guidelines for AOs for initiating proceedings u/s 147 of I.T. Act, 196...
A: Navigating the Business Landscape: The Imperative of Effective Cost Ma...
A: REJECTION OF REPAYMENT PLAN
A: Assessee is entitled to stay on recovery proceedings when Appellate Tr...
F: Credit Note
H: Eligibility for concessional rate of GST - Biomass Fired (Steam) Boile...
H: Allowable expenditure of Education Cess” - The Supreme Court set aside...
H: Waiver of interest u/s 234A, 234B and 234C - marginal delay in filing ...
H: Validity of assessment order - as argued without giving the petitioner...
H: Estimation of income - bogus purchases - quantification of profit - Th...
H: Reopening of assessment - The Appellate Tribunal cited the CBDTs instr...
H: Levying penalty u/s. 271(1)(c) - The appellant, a partner in a partner...
H: Jurisdiction of AO - Validity of notice issued u/s 143(2) - No objecti...
H: Addition u/s 40A(3) - Cash expenditure - assessee has made payments to...
H: Income taxable in India or not - Salary income - Australia assignment ...
H: Taxability of income in India - Addition of receipt emanating from off...
H: Eligibility of Deduction u/s 80P - bank interest earned from cooperati...
H: Adjudication of SCN after 17 years - The High Court ruled that the bel...
H: Finalization of the provisional assessment - The High Court emphasized...
H: Remission of duty - Application of Section 23 - duty free goods brough...
F: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
C: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C: Circular on Standardization of the Private Placement Memorandum (PPM) ...
C: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
A: The onus is entirely on the Revenue to establish existence of PE every year
A: Know the Contrasts between PF and ESIC
A: RECENT SUPREME COURT JUDGMENTS ON ARBITRATION