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Investments In Mutual Funds Not A Basis To Conclude Activities Of Trust Are Not Genuine: Pune ITAT Restores Registration U/S 12A

On finding that entire proceeding was based on the covenants of the trust deed but not on the actual activities carried out by the appellant trust, the Pune ITAT set aside the order passed by CIT(E). ....

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Importance of Section 90(1) Notification in DTAA: SC's Ruling

Learn why a Section 90(1) notification is crucial for a DTAA's enforcement, as per the Supreme Court's landmark judgment in AO vs. Nestle SA. Understand its impact and implications. ....

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Transfer Pricing | High Courts Not Precluded From Scrutinising ITAT's Determination Of Arm's Length Price : Supreme Court

The Supreme Court has ruled that the High Court is not precluded from considering the determination of the arm’s length price determined by the Income Tax Appellate Tribunal (ITAT), in exercise of its. ....

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Amounts Paid By Indian Companies To Use Foreign Software Not 'Royalty';Not Income Taxable In India; No TDS Liability : Supreme Court

Amounts Paid By Indian Companies To Use Foreign Software Not 'Royalty';Not Income Taxable In India; No TDS Liability : Supreme Court
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