Vispi T. Patel

income tax tax international tax income-tax act 1961 transfer pricing income direct tax law income tax rules permanent establishment dtaa fixed place pe demonetisation undisclosed income black money penalty section 92ba section 40a(2)(b) specified domestic transactions tribunal litigation chamber of tax consultants delhi high court income computation and disclosure standards icds section 145 article 265 article 144 article 141 article 14 constitution accrual intangible property international transactions rule 10db rule 10da section 92d section 286 cross border transactions master file cbc cbcr poem in india place of effective management resident in india poem foreign company section 115jh draft notification revised safe harbour rules intra group services safe harbour rules transfer of equity share exempt income section 10(38) long term capital gain formula one buddh international circuit income-tax survey reassessment agency pe itat general electric arun jaitley personal income tax finance corporate tax tax rate cash deposits beps union budget finance bill finance minister corporate stamp duty valuation property assessment section 50c fair market value huf dividend karta company supreme court