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Top Stories

Firm Controlled by assessee’s brother and his wife couldn’t be held as associate enterprise for TP purposes
27 July 2017
DRP has no authority to direct TPO to make fresh assessment
26 July 2017
CUP method couldn’t be adopted by comparing sale of small quantities of left over stock with big quantities sold to AE
26 July 2017
Co. providing KPO and software development services isn’t comparable with co. providing ITES to its AE
25 July 2017

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Opinions

Emergence of An Era of Multilateral Instruments for Prevention of BEPS Sameer Nimonkar
CA

Secondments to India - Ray of hope for income-tax litigation Rakesh B Jain
Director - Corporate and International Tax, PWC

Intra Group services – Is new Safe Harbour a relief? Rakesh Alshi
Partner; Deloitte Haskins and Sells LLP
An Analysis on Reference to Transfer Pricing Officer as per Income Tax Act, 1961 Darshan R Patel
Advocate

Timing of India Withholding Tax on Royalty/Technical Service Fees for overseas entities– the Dichotomy continues? Poonam Prabhu
Director - Corporate and International Tax, PWC

Motor racing track constitutes a fixed place PE - A unique interpretation! An afterthought on the SC decision Anuja Talukder
Manager, PWC
Dependent Personal Services vis-a-vis Liaison Office Manuj Sabharwal
CA

Finance Act, 2017 - Interest deduct-ability B.S. Nagaraj
Associate Director, PwC

Thin Capitalization – India tightens the screws! Dinesh Khator
Director; Deloitte Haskins and Sells LLP

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