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Amar Kumar

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Understanding ‘Thin Capitalization’

July 3, 2021 5955 Views 0 comment Print

A company is typically financed (or capitalized) through a mixture of debt and equity. Thin capitalization refers to the situation in which a company is financed through a relatively high level of debt compared to equity. Thinly capitalized companies are sometimes referred to as ‘highly leveraged’ or ’highly geared’. As a result of having a […]

Overview of Transfer Pricing Assessment Proceedings

July 2, 2021 26577 Views 1 comment Print

Understand the process of transfer pricing assessment proceedings and how it impacts income-tax returns. Learn about the role of Transfer Pricing Officer (TPO) and options for resolving disputes.

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