TR_Art1446 | 2023 - International Taxation—Transfer Pricing Arm’s Length Price Computation : Is This a Question of Law? Srivatsan Ranganathan |
TR_Art1431 | 2023 - International Taxation Whether Income Arising to a Non-Resident can be Taxed as Business Income in India without a PE? Akhilesh Kumar Sah |
CLL_Art1353 | 2023 - International Taxation—Tax Residency Certificate CBDT Grants Opportunity to Non Residents Not Having PAN to File Form 10F Manually till 31st March, 2023 Shripal Mehta |
TR_Art1409 | 2023 - Royalty Income Income From Domain Name Registration--Whether Constitutes Royalty Income CA. Manoj Gupta |
TR_Art1392 | 2022 - International Taxation--Transfer Pricing Whether TPO has Jurisdiction to Question Justification of Assessee’s Need or to decide Prudence of Expenditure for making Payment for the International Transaction? Akhilesh Kumar Sah |
TR_Art1351 | 2022 - 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_Art1343 | 2022 - 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_Art1287 | 2022 - International Taxation--Assessment The Assessment Orders Passed without Following the Due Process of Law are Liable to be Set Asid Akhilesh Kumar Sah |
CLL_Art1279 | 2022 - 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_Art1270 | 2022 - 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 |
|