S. 254(1) : Appellate Tribunal-Duties-Transfer pricing-Arm’s length price-Method for determination of Berry ratio-Tribunal had not given its own reasons for upholding said order of TPO, its order was to be set aside and matter was to be remanded. [S. 92C]

S. 254(1) : Appellate Tribunal-Powers-Reassessment order was quashed on grounds being without jurisdiction-Tribunal has no jurisdiction to adjudicate on merits and remanding the same to the Assessing Officer. [S. 35, 148, 260A]

S. 245R : Advance rulings-Dividend to non-resident shareholders Dividend Distribution Tax (DDT)-DTAA-India-Netherlands. [S. 115-0, 245R (2)]

S. 245R : Advance rulings-Whether service charges received by assessee towards provision of GDC HQ related services was liable to be taxed as fee for technical services-Application admitted-DTAA-India-UK. [S. 9(1)(i), 245R(2), Art. 13]

S. 245R : Advance rulings-Business Income-Off shore supply-No pending proceedings-Amounts received/receivable by applicant from ‘DLTPL’ are liable to tax in India-Application admitted. [S. 9(1)(i), 245R(2)]

S. 245R : Advance rulings-Capital gains-Merger-Application was allowed to be withdrawn.

S. 245R : Advance rulings-Withholding tax on dividend payable to mon-resident shareholder-Application admitted-DTAA-India-Netherland. [S. 195, 245R(2), Art. 10]

S. 245R : Advance rulings-Withdrawal of application-Pendency of appeal before Appellate Tribunal.[S.245R(2)]

S. 245R : Advance rulings-Deduction at source-Payment made to foreign company for acquisition of shares whether liable to deduct tax at source-Application admitted. [S. 9(1)(i), 195, 245R(2)]

S. 245R : Advance rulings-Delay in disposing the application-Application for withdrawal of application is allowed-Dismissed as withdrawn. [S. 35AD, 245Q(1), 245R(2)]