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#Transfer Pricing

Every article filed under the “Transfer Pricing” tag — analysis, news and updates.

1,304 articles
Income TaxRevenue Cannot Adjust AMP Expenses Without Tangible Evidence: Delhi HC
Income Tax

Revenue Cannot Adjust AMP Expenses Without Tangible Evidence: Delhi HC

CA Sandeep Kanoi10 months ago
Income TaxConcept of ‘make available’ vis-à-vis Fee for Technical Services (‘FTS’): An Indian tax perspective
Income Tax

Concept of ‘make available’ vis-à-vis Fee for Technical Services (‘FTS’): An Indian tax perspective

Atharv Vyas11 months ago
Income TaxITAT Delhi Grants Relief on Expat Salaries & CSR Donations, TP Grounds Withdrawn under APA
Income Tax

ITAT Delhi Grants Relief on Expat Salaries & CSR Donations, TP Grounds Withdrawn under APA

CA Vijayakumar Shetty11 months ago
Income TaxTP Adjustment Cannot Be Added to MAT Book Profits: ITAT Delhi
Income Tax

TP Adjustment Cannot Be Added to MAT Book Profits: ITAT Delhi

CA Vijayakumar Shetty11 months ago
Income TaxITAT Rejects Arbitrary Transfer Pricing Adjustments on Management Services
Income Tax

ITAT Rejects Arbitrary Transfer Pricing Adjustments on Management Services

CA Vijayakumar Shetty11 months ago
Income TaxITAT Mumbai Deletes Rs. 184.75 Cr AMP TP Adjustment in L’Oréal India Case
Income Tax

ITAT Mumbai Deletes Rs. 184.75 Cr AMP TP Adjustment in L’Oréal India Case

CA Vijayakumar Shetty11 months ago
Income TaxIncome Tax Penalty Set Aside Due to Non-Consideration of APA Modified Return
Income Tax

Income Tax Penalty Set Aside Due to Non-Consideration of APA Modified Return

CA Sandeep Kanoi11 months ago
Income TaxSC Upholds ITAT Remand in Transfer Pricing Dispute on Intra-Group Services
Income Tax

SC Upholds ITAT Remand in Transfer Pricing Dispute on Intra-Group Services

Adv (CA) Vijay Gupta11 months ago
Income TaxTested Party Selection in TP Study & Interest on Receivables Restored to AO/TPO
Income Tax

Tested Party Selection in TP Study & Interest on Receivables Restored to AO/TPO

CA Vijayakumar Shetty11 months ago
Income TaxNo Fair ALP Without Upper Turnover Cap in TP Comparables ITAT Cochin
Income Tax

No Fair ALP Without Upper Turnover Cap in TP Comparables ITAT Cochin

Adv (CA) Vijay Gupta11 months ago
Income TaxNot a Wholesale Trader: 3% Tolerance Adopted – Karnataka HC in TP Case
Income Tax

Not a Wholesale Trader: 3% Tolerance Adopted – Karnataka HC in TP Case

POONAM GANDHI11 months ago
Income TaxCherry Picking of Comparables Not Permissible – ITAT Clarifies TP Approach
Income Tax

Cherry Picking of Comparables Not Permissible – ITAT Clarifies TP Approach

CA Vijayakumar Shetty11 months ago
CA, CS, CMACA Association Seeks Extension for ITR, Tax and TP Audit Dates
CA, CS, CMA

CA Association Seeks Extension for ITR, Tax and TP Audit Dates

editor711 months ago
Income TaxITAT Restores Fair Benchmarking on TP Interest & Grants Corporate Tax Reliefs
Income Tax

ITAT Restores Fair Benchmarking on TP Interest & Grants Corporate Tax Reliefs

CA Vijayakumar Shetty12 months ago