#Transfer Pricing
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1,304 articlesIncome Tax

Income Tax
TNM Method not appropriate in determining ALP in capital goods purchase transaction
Income Tax

Income Tax
Analogy between UN, OECD Model Tax Convention and Indian Tax Treaties
Income Tax

Income Tax
UAE Transfer Pricing Regulations
Finance

Finance
Global Minimum Tax (GMT) on track for a 1st Jan 2024 launch: Agreed Administrative Guide released in Feb 2023
Income Tax

Income Tax
Ad-hoc determination of ALP by TPO de-hors Section 92C(1) & cannot be sustained
Income Tax

Income Tax
Penalty u/s. 271(1)(c) unsustainable as no adjustment on transfer pricing issue wouldn’t subsist
Income Tax

Income Tax
Budget 2023 reduces time provided for furnishing TP report
Income Tax

Income Tax
Transfer Pricing: For outbound loans LIBOR rate should be adopted but not PLR of Indian Banks
Income Tax

Income Tax
Reasons to Form an Offshore Company This Year
Income Tax

Income Tax
High turnover is a ground to exclude a company from list of comparable companies
Income Tax

Income Tax
TP Adjustment should be restricted to AEs Transactions
Income Tax

Income Tax
Counter guarantee with negligible risks cannot be compared with guarantee with high risk
Income Tax

Income Tax
TPO order passed beyond time limit prescribed u/s 92CA (3A) is barred by limitation
Income Tax

Income Tax
