Direct Tax Amicus: September 2014

The September 2014 issue of Direct Tax Amicus covers criteria for selection of cases for scrutiny (Circular), decision on applicability of transfer pricing provisions to secondary adjustments, eligibility of IT enabled HR services for Section 10A deduction, taxability of services rendered by non-resident agent under FTS are covered under Ratio Decidendi and the Article section features a write-up on the dilemma faced by real estate firms on valuation of asset.