Full-text search across cross-border decisions, DTAA treaties & articles, transfer pricing rulings, and international tax circulars and notifications.
(2026) TaxCorp (TP) 20064 (ITAT-MUMBAI)
Section 92C of the Income-tax Act, 1961, read with Rule 10B of the Income-tax Rules, 1962 - Limited-risk software subscription reseller cannot be benchmarked against full-fledged product development companies; working capital adjustment must be granted regardless of non-availability of daily balance data in public doma...
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(2026) TaxCorp (INTL) 20061 (ITAT-MUMBAI)
Section 90(2) of the Income-tax Act, 1961, read with Article 13(4A) of the India-Singapore DTAA - Each capital-gains tra...
(2026) TaxCorp (INTL) 20060 (ITAT-MUMBAI)
Section 92C of the Income-tax Act, 1961; Section 115JAA of the Income-tax Act, 1961; Section 143(3) read with Section 14...
(2026) TaxCorp (INTL) 20059 (ITAT-MUMBAI)
Section 147 read with Section 144C(13) of the Income-tax Act, 1961; Section 148A(b) and Section 148A(d) of the Income-ta...
(2026) TaxCorp (INTL) 20058 (ITAT-MUMBAI)
Section 90(2) of the Income-tax Act, 1961, read with Article 6 and Article 25 of the India-France DTAA, and Rule 128 of...
(2026) TaxCorp (INTL) 20057 (ITAT-HYDERABAD)
Section 194C of the Income-tax Act, 1961, read with Section 194J and Section 201(1) and 201(1A) of the Income-tax Act, 1...
(2026) TaxCorp (TP) 20064 (ITAT-MUMBAI)
Section 92C of the Income-tax Act, 1961, read with Rule 10B of the Income-tax Rules, 1962 - Limited-risk software subscr...
(2026) TaxCorp (TP) 20063 (ITAT-CHENNAI)
Section 80-IA(8) of the Income-tax Act, 1961, read with Section 92C of the Income-tax Act, 1961 - TNEB consumer tariff,...
(2026) TaxCorp (TP) 20062 (ITAT-DELHI)
Section 92C of the Income-tax Act, 1961; Section 115JB of the Income-tax Act, 1961 - Transfer pricing benchmarking must...
(2026) TaxCorp (TP) 20051 (ITAT-DELHI)
Section 144C of the Income-tax - ITAT Delhi Rules in Favor of Chip-Based Product Distributor: Functionally Dissimilar Co...
(2026) TaxCorp (TP) 20050 (ITAT-DELHI)
Income Tax - Sections 41(1), 144C - ITAT Directs AO to Adhere to DRP’s Protective Adjustment for Transfer Pricing on Ser...
Foreign Assets of Small Taxpayers- Disclosure Scheme Rules, 2026
Special Rupee Vostro Accounts (SRVAs)
Review of Circulars issued under Foreign Exchange Management Act, 1999 (FEMA)
Govt notifies amending Protocol to India-Sri Lanka DTAA
CBDT notifies 384 as cost inflation index for FY 2026-27
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