Determination of ALP - in case of service provider, the ALP of ...

Case Laws Income Tax

July 29, 2017

Determination of ALP - in case of service provider, the ALP of import of capital equipment, the depreciation cost of which is recharged with a markup cannot be determined to be nil because it is a tax neutral transaction and revenue is dependent upon the cost incurred (which includes depreciation).

View Source

← Previous Next →

Determination of ALP - in case of service provider, the ALP of ...

Case Laws Income Tax

July 29, 2017

You may also like:

Valuation of imported goods - payment for the services, sought to be included - The payment for the services, sought to be included by customs authorities in the...

Transfer pricing adjustments, selection of the most appropriate method (MAM), benchmarking approach (aggregation or segregation), factual rendering of services, arm's...

Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

Confiscation of the imported goods - used hand tools - "Capital Goods" or not as per para-9.12 of Foreign Trade Policy - appellant did not have licence to import such...

Classification of services - he foreign service provider being not covered under the term ‘Telegraph Authority’, the service provided by them will not fall under the...

CENVAT credit - Refund claim - input services - man power recruitment service and security service - Section 68 (2) is a special mechanism for shifting part liability to...

Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key...

Nature of Virtual Private Network (VPN) services - import of services - SBI India have not received “Online information and database access or retrieval” service from...

Import of services - Payment to the foreign service-providers - On-site jobs services - levy of service tax on reverse charge basis - matter remanded back - AT

Import of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods - levy of service tax upheld - AT

Intermediary services or not - Revenue has not shown as to how the Appellant has acted as intermediary between the two persons namely service provider and service...

Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

The case involves a dispute over whether imported goods qualify as 'Capital Goods' for exemption under a customs notification. The Revenue alleged that the imports did...

Quick Updates: