This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various tax authorities and courts across India. The cases addressed issues such as what constitutes an international transaction, whether payments for acquiring rights to telecast content from outside India constitutes royalty, the tax treatment of political donations, what constitutes an associated enterprise for transfer pricing purposes, how to determine operating profit for comparables in transfer pricing analysis, and whether commission paid to a non-resident agent for services rendered outside India is taxable in India.

1. VOLUME NO.: LLAT/833 OF 2016-17 DATE: 20 August 2014
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Dear Client,
We have pleasure in listing below some of the recent legal landmarks.
SrNo Authority Section/Rules RATIO(S)
Citation /Subject CASE(NAME OF ASSESSEE)
1.1 HYD ITAT 195 ITA
Transaction between two resident entities wont be an International transaction no
additions to be made
1.2 47TM336 TDS
Swarnandhara IJMII Integrated Township Development Co. (P.) Ltd
2.1 BOM HC 220 ITA
Sum paid to acquire rights of telecasting from outside India in absence of its link with
PE in India wasnt royalty
2.2 45TM100 TP
Set Satellite (Singapore) Pte Ltd
3.1 PUN ITAT 2(15) ITA
Donations made to political parties are allowable under IT Act subject to limit
specified under Companies Act
3.2 47TM142 Cap. Gain
Rajdeep Marketing (P.) Ltd
4.1 CHEN ITAT 10(23C) ITA
Info on website of Foreign co. cant label it as AE of A without any documentary
evidence
4.2 45TM219 Deemed Inc
Oren Hydrocarbons (P.) Ltd
5.1 PANJ ITAT 2(15) ITA
Profit before depreciation to be deemed as operating profit as it will eliminate
variation in PLI of comparables
5.2 47TM132 Cap. Gain
Pentair Water India (P.) Ltd
6.1 CHENN ITAT 92C ITA
Commission paid to NR agent for services rendered outside India isnt chargeable to
tax not liable to TDS
6.2 53TM302 TP
Sri Rajalakshmi Enterprises