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1. TP Adjustment - US Transactions non US Transactions - scope of MAP agreement - It would be better to refer to the settlement arrived between the competent authority of...

2. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

3. Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

4. Notification amends Competition Commission of India (Procedure for Engagement of Experts and Professionals) Regulations, 2009. Substitutes "experts or professionals...

5. The notification is issued u/s 20(3) of the Competition Act, 2002 relating to Inquiry into combination by Commission. It aims to adjust the thresholds for assets and...

6. This notification brings into force the provisions of Section 19(f) of the Competition (Amendment) Act, 2023, issued by the Ministry of Corporate Affairs. Section 19(f)...

7. Transfer pricing adjustment – Indenting transactions - commission percentage from AE transactions should be benchmarked on the basis of commission rate from non-AE...

8. This text outlines the regulations related to evidence, affidavits, additional evidence, summoning of witnesses, issuing commissions, authorizing representatives,...

9. The ITAT Mumbai ruled on TDS u/s 195 regarding commission paid to foreign agents for procuring export orders. The assessee paid commission to non-resident agents outside...

10. Addition u/s 68 - Loan taken from shell company - There is no dispute with regard to utilization of funds in the business and applied for the business purpose. As long...

11. Disallowance of export commission paid by the assessee - allowable business expenses or not? - Despite the substantial increase in commission compared to the preceding...

12. The High Court upheld the Tribunal's decision regarding the allowability of expenses incurred for garnering FCNR deposits to be maintained at the assessee bank's Indian...

13. TDS u/s 195 - sales commission expenses paid to agents outside India - The commission income earned by foreign agents for services rendered outside India does not accrue...

14. Benami Transactions: Tracing the evolution of Benami law in India - Benami Transactions (Prohibitions) Act, 1988

15. TDS u/s 195 - Disallowance of sales commission paid to foreign agents - There is no dispute that these foreign agents do not have permanent establishment in India and...