#Transfer Pricing
Log in to FollowEvery article filed under the “Transfer Pricing” tag — analysis, news and updates.
1,301 articlesIncome Tax
Income Tax
No addition for ALP adjustment on account of exchange difference for notional conversions of balances
Income Tax
Income Tax
Specified Domestic Transactions – Overview of Transfer Pricing implications
Income Tax
Income Tax
Reference to TPO invalid if AO not satisfied about income arising and/or being affected on determination of ALP
Income Tax
Income Tax
NO TP adjustment for expense already disallowed by Assessee
Income Tax
Income Tax
Receipts for sale of software licenses & provision of ancillary support services cannot be assessed as royalty income
Income Tax
Income Tax
Corporate guarantee for supplies to AE in Singapore Falls under TP
Income Tax
Income Tax
Assessee can object to inclusion/exclusion of companies at appellate proceedings stage
Income Tax
Income Tax
Mere filing of voluminous correspondence, reports etc. not a proper compliance
Income Tax
Income Tax
Functionally different company cannot be included in List of Comparables
Income Tax
Income Tax
Two pillar solution to tax challenges for digital economy- Part 1
Income Tax
Income Tax
Anomaly In Limitation date for completion of TP Assessment Proceedings
Income Tax
Income Tax
Section 56(2)(v) relative definition not apply for Specified Domestic Transactions
Income Tax
Income Tax
Understanding ‘Thin Capitalization’
Income Tax
Income Tax
