| 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 |
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