#Transfer Pricing
Log in to FollowEvery article filed under the “Transfer Pricing” tag — analysis, news and updates.
1,304 articlesIncome Tax
Income Tax
Determination of ALP without applying methods prescribed u/s 92C is untenable
Income Tax
Income Tax
Indian subsidiary operating in independent manner doesn’t constitute PE
Income Tax
Income Tax
ITAT deletes ALP adjustment as it falls within tolerance band of +/- 5%
Income Tax
Income Tax
TPO’s scope is limited to computing arm’s length price of a transaction
Income Tax
Income Tax
Specified domestic transactions adjustment invalid after 01.04.2017
Income Tax
Income Tax
Commission by Jetair Pvt. Ltd. to Jet Airways (India): TP Provisiosns not apply
Income Tax
Income Tax
Royalty for technology use should be aggregated with other international transactions in manufacturing segment
Income Tax
Income Tax
TNMM is most appropriate method in absence of CUP which is applicable in intangibles
Income Tax
Income Tax
TPO order passed beyond time limit prescribed u/s 92CA(3) is barred by limitation
Income Tax
Income Tax
CBDT extends applicability of Safe Harbour rules to AY 2023-24
Income Tax
Income Tax
Delhi HC: TNMM Suitable Method for Indenting-Transactions ALP
Income Tax
Income Tax
Only international and not entity level transactions covered in transfer pricing adjustment
Income Tax
Income Tax
HC Upholds Exclusion of Comparables Due to Functional Dissimilarity & Amalgamation
Income Tax
Income Tax
