#Transfer Pricing
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1,301 articlesIncome Tax
Income Tax
TP: Depreciation is Operating & revenue from Sale of Asset is non-operating in nature
Income Tax
Income Tax
TP adjustment without applying any prescribed benchmarking method is unsustainable
Income Tax
Income Tax
Transfer Pricing: Working capital adjustment should be allowed on actuals
Income Tax
Income Tax
Comparable having extraordinary financial event of M&A cannot be considered for TP analysis
Income Tax
Income Tax
No further income attributable to a PE in India, if PE been remunerated at ALP
Income Tax
Income Tax
Rate at which electricity company sells to customers should be taken as CUP
Income Tax
Income Tax
Direct internal comparable price to be preferred over External CUP if available
Income Tax
Income Tax
Provision for doubtful and bad debts to be considered as operating expense in TP calculations
Income Tax
Income Tax
Transfer Pricing as a means to minimize Tax
Income Tax
Income Tax
TNMM is most appropriate method if transactions are relatable & interrelated
Income Tax
Income Tax
No TP Adjustment for Increase in brand value due to use of foreign AEs brand name
Income Tax
Income Tax
Transfer pricing adjustment on account of alleged guarantee transaction
Income Tax
Income Tax
CBDT Extends Time Limits for Tax/TP Audit/ITR Filing – AY 2021-22
Income Tax
Income Tax
