Articles

TR_Art13512022 - International Taxation--Transfer Pricing TNMM used by Assessee, Though Revenue Applying PSM as MAM, to Benchmark the International Transaction of Payment of Royalty, WhetherCorrect?
Akhilesh Kumar Sah
TR_Art13432022 - Deemed Accrual of Income No Material or Evidence that Assessee was Having any Business Connection in India--Possibility of Additions to Declared Income
Akhilesh Kumar Sah
CLL_Art12872022 - International Taxation--Assessment The Assessment Orders Passed without Following the Due Process of Law are Liable to be Set Asid
Akhilesh Kumar Sah
CLL_Art12792022 - International Taxation--Royalty Whether the Payment to Use/Acquire a right to use Copyright in Literary, Artistic or Scientific work covered within the Definition of 'Royalty'?
Akhilesh Kumar Sah
CLL_Art12702022 - International Taxation--Permanent Establishment Mere Fact That Foreign Company has Controlling Interest in the Indian Company, Whether can Construe Indian Company to be its Permanent Establishment (PE)?
Akhilesh Kumar Sah
TR_Art13172022 - International Taxation--Transfer Pricing Passing of Draft Assessment Order--Whether Necessary Before the Final Order
Akhilesh Kumar Sah
TR_Art13062022 - International Taxation--Transfer Pricing Whether the Rectification of Mistake by DRP on an Application by TPO can be Made?
Akhilesh Kumar Sah
TR_Art12912022 - International Taxation--Permanent Establishment In the Absence of PE, No Tax is Required to be Deducted at Source on Payment to Non-Resident
Akhilesh Kumar Sah
CLL_Art12252022 - International Taxation--Transfer Pricing International Taxation : Whether the Transfer Pricing Adjustments should be Restricted only to the AE Related Transactions of the Assessee?
Akhilesh Kumar Sah
CLL_Art12192022 - International Taxation--Most Favoured Nation Clause Most Favoured Nation Clause--Judicial Decision-
Srivatsan Ranganathan
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