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Thursday, August 20, 2020

[ACCA_Profs] Transfers Of ITAT Members + Download Latest Guidance Note On Transfer Pricing

 

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Dear Subscriber,

The following important updates are available at itatonline.org:

Transfers Of ITAT Members (August 2020)

Pursuant to the consultations with the Collegium of Income Tax Appellate Tribunal, consisting of the President and two senior most Vice Presidents, Eight Hon'ble Members have been transferred in the same capacity to the respective Benches, in public interest, with immediate effect i.e. from 20th August, 2020

Transfer Pricing: Download Updated Guidance Note Of ICAI (Aug 2020)

In the light of the Covid pandemic, the reporting and disclosure requirement towards the international transactions is challenging for the members of Institute of chartered accountants of India (ICAI). The ICAI through its Committee on International Taxation has been issuing guidance for its members in respect of Report under Section 92E of the Income-tax Act, 1961. The Committee has brought out the eighth edition of this Guidance Note in which all the amendments made upto Finance Act, 2020 have been incorporated

See Also: Digest of case laws (updated regularly) containing latest judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals


Regards,

 

Editor,

 

itatonline.org

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Latest:

Dipesh Ramesh Vardhan vs. DCIT (ITAT Mumbai)

S. 10(38)/68: Bogus Capital Gains from Penny Stocks: The AO has not discharged the onus of controverting the documentary evidences furnished by the assessee and by bringing on record any cogent material to sustain the addition. The allegation of price rigging / manipulation has been levied without establishing the vital link between the assessee and other entities. The whole basis of making additions is third party statement and no opportunity of cross-examination has been provided to the assessee to confront the said party. As against this, the assessee's position that that the transactions were genuine and duly supported by various documentary evidences, could not be disturbed by the revenue

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