#Transfer Pricing
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1,301 articlesIncome Tax

Income Tax
Transfer Pricing Documentation
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Income Tax
Role of Working Capital Adjustments in Transfer Pricing
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Tolerance Band for AY 2021-22 in case of wholesale trading & others
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TPO duty bound to determine ALP by following any one of prescribed methods
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Income Tax
Nuisance impact of SEP definition on transactions with Non-residents
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Income Tax
Working Capital Adjustments In Transfer Pricing
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Income Tax
Demand cannot be enforced by Revenue if refunds are due & substantial issues are covered in favour of Taxpayer
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Income Tax
A comparable cannot be rejected merely for extremely high/low margin compared to peers
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Income Tax
Two pillar solution to tax challenges for digital economy – Part 2
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Comparables with turnover less than Rs. 200 Cr cannot be compared with comparables having turnover more than Rs. 200 Cr.
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Income Tax
Companies with turnover of less than Rs. 200 crores cannot be compared with companies having turnover exceeding Rs. 200 crores
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Income Tax
TPO bound by decision of Jurisdictional HC if same has not been suspended or stayed
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Income Tax
An agreement shall reflect a true commercial substance of transaction
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Income Tax
