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Case Laws DTAAs TIEAs Circulars Circulars (I-T Act, 1922) Instructions Notifications Administrative Orders DRP Panel I-T Act, 1961 Relevant Portion of I-T Rules,1962 Relevant Portion of I-T Act,1922 GAAR Equalisation Levy Case Laws Draft Guidelines Committee Reports FATCA Intl-Taxation Finance Acts Manual on Eo I DTC Bill UN Model Miscellaneous Guidance Notes - AEOI OECD Conventions Cost Inflation Index Union Budget Information Security Guidelines Company Cases Black Money Act PMLA Notification PMLA Instruction PMLA Bill FM Budget Speeches SEBI Multimodal Transportation Vienna Convention NBFC Reports EXIM Bank Lo C Manufacturing Policy FTDR Act, 1992 Intellectual Property White Paper on Black Money Posting Policy PMLA Cases Transfer of Property CBR Act, 1963 MCA Circular Book Review Limitation Act TP - Entity level result cannot be adopted unilaterally by TPO/DRP, while determining ALP of international transaction: ITAT (See 'Breaking News') TP - Court should take liberal view while considering 'sufficient cause' for condonation of delay, if it is found that litigant has not acted with malafide intentions: ITAT (See 'Breaking News') I-T - Provisions of Section 206AA will apply while determining rate of TDS in case of non resident companies having no PAN Numbers: ITAT (See 'Breaking News') I-T - Profits earned by NRI from sale of agricultural land which was acquired without obtaining permission of RBI, will be chargeable to tax as 'income from business': ITAT (See 'Breaking News') TP - Export commission paid to holding company after due TDS cannot be disallowed u/s 40A(2) solely on ground of its excessiveness, if AO did not doubt receipt of services: ITAT (See 'Breaking News') DTAA - Consideration received by foreign entity for data transmission services, cannot be treated as royalty as per respective DTAAs signed by India: ITAT (See 'Breaking News') I-T - Appeal under international transaction can be dismissed as withdrawn, if Assessee had invoked MAP procedure of DTAA and applied before Foreign Competent authority: ITAT (See 'Breaking News') I-T - Expenses reimbursed by customers which was earlier paid on behalf of them, is to be included in gross receipt for determination of profits u/s 44BB: ITAT (See 'Breaking News') TP - Risk free and not for profit organization, will not qualify as comparable to entity engaged in marketing support for computer and mobility equipment: ITAT (See 'Breaking News') Railways eases train travel by NRIs and foreign nationals (See 'TII Brief') TP - Functionally dissimilar companies cannot be selected as comparables to each other, for purpose of ariving at ALP in international transaction: ITAT (See 'Breaking News') TP - When assessee has not carried out any R&D activity, then same cannot be taken into account for rendering services as per international transactions: ITAT (See 'Breaking News') DTAA - Overseas remittances to HO in respect of only supply of books, without making available any technology, cannot be considered as FTS within the meaning of DTAA: ITAT (See 'Breaking News') TP - Price charged or paid for services provided in a comparable uncontrolled transaction constitutes benchmark for comparison with price paid for availing of any (See 'Breaking News') TP - When all functions of assessee are similar to that of a company under private management, such company can be treated as a comparable: (See 'breaking News') TP - Extra ordinary situation faced by entity owing to collapse of its group company worldwide leading to their liquidation, demands denovo assessment before ariving at ALP: ITAT (See 'Breaking News') TP - Assessment made in case of non-existent entity, is invalid assessment: ITAT (See 'Breaking News') TP - ALP adjustment passed in name of amalgamated company, which was not existing on date of assessment, is invalid adjustment: ITAT (See 'Breaking News') TP - Company went through extraordinary event of merger which has affected its profitability, cannot be adopted as comparable for purposes of benchmarking: ITAT (See 'Breaking News')THIN capitalisation refers to hidden equity capitalisation by borrowing higher level of debt as compared to equity and leveraging capital structure, which leads to reducing taxable profits to the extent of interest paid on debt borrowings.

We've been together 13 years, married 6 and last Saturday was … Mistress,baby, he wants it all Not rated yet It's been almost a year ago that I found out about his affair, 4years, and a baby. WELL TO MY DISMAY I FOUND OUT THAT HE HAD ADDED THIS WOMEN ON FROM …The period of repayment of debt is often extended by the MNCs after seeking requisite approvals from RBI.Such elongation of repayment period does, in substance, convert debt into funds available for long term benefit, equity under the mask of debt.1 crore in respect of debt issued by non-resident associated enterprise in a financial year.Further, it is proposed to expand the scope of the section to include interest on debt issued by unrelated lender having underlying implicit or explicit guarantee by an associated enterprise to such lender or having corresponding or matching amount of funds deposited with such lender.I saw kissmark near the right nipple of my wife The night after having a reunion with her friends,we were on the bed ready to make love. She finally admitted it - "I love and want to believe, but how can I with so many lies" A few years ago I got an anonymous letter that my wife had an affair when she went to visit her parents back in her home town. An affair with my wifes married best friend story It all started out when my now wife moved from California to Florida where I lived. She started crying and I couldn't stop her ,so I rushed down to her father in the visitors room and told him … if you think your husband would NEVER cheat, think again Yes, I am the "other woman".


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