TP Adjustment - Disallowance of support service charges to ...

Income Tax

May 2, 2022

TP Adjustment - Disallowance of support service charges to ultimate holding company in absence of evidence of service availed - once the transaction is undisputedly subject matter of chapter X 'Special Provisions relating to Avoidance of Tax' of the Act, then other general provisions of the Act cannot be applied simultaneously. - AT

View Source

← Previous Next →

TP Adjustment - Disallowance of support service charges to ...

Income Tax

May 2, 2022

You may also like:

TP adjustment - intra-group services - Infrastructure consultancy and support charges - DR was unable to controvert the factual finding of the DRP that infrastructure...

Set-off of capital loss - The assessee states that it be the ultimate holding company was obligated to support its subsidiary companies likes RCML to revive their...

Supply of Services - activity of holding of shares of subsidiary company by holding company - During the proceedings, the Central and State Governments issued...

TP Adjustment - secondment of employees by Assessee to its AE - the benchmarking done by the TPO by applying the same rate of thirty party placement agency is not...

TP Adjustment - ALP adjustment on account of profit mark-up - It cannot be expected that the parent organization supply support services without charging anything for...

Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of...

TP adjustment on account of payment of overseas support fee - The assessee has its head office outside India and the decision, on the basis of which the assessee gets...

Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

Provision of additional services to the purchaser of Cars - collection of RTO registration charges, Smart Card Fees, Vehicle Registration Fees and other extra charges -...

TP Adjustment - TPO rejected the TP study undertaken by the assessee and proceeded to apply TNMM at the entity level which the assessee company has objected to - CIT(A)...

TP Adjustment - It is not the case that the assessee which is carrying on forwarding chain business has paid the management services for some other unrelated business...

Levy of service tax - Infrastructural services under the category of Business Support Services - Transit / Guest House services provided to group companies - The...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Business Support Services - charges towards registration fees of the RTO - service in question is not covered under Business Support Service

Levy of Service tax - Reverse charge mechanism (RCM) - services received by three foreign companies which are being merged with the appellant company - the payments...

Quick Updates: