#Transfer Pricing
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1,377 articlesIncome Tax
Income Tax
Notional interest not chargeable on share application money paid to AEs
Income Tax
Income Tax
Concept of ‘Safe Harbour Rules’ under Income Tax Act 1961
Income Tax
Income Tax
CUP method cannot be applied if strict comparability is not possible
Income Tax
Income Tax
Assessment Order passed in the name of amalgamated entity is invalid
Income Tax
Income Tax
Further Profit Attribution not required if Indian AE is remunerated at ALP
Income Tax
Income Tax
TPo cannot reject a Comparable for not figuring in his search matrix
Income Tax
Income Tax
Method of Transfer Pricing
Income Tax
Income Tax
AO not justified in re-characterising the transaction of issue of debentures/CCDs as that of equity shares
Income Tax
Income Tax
Clarification on section 263 Power to revise section 92CA order of TPO
Corporate Law
Corporate Law
OECD BEPS Action Plan 2- Rise of Substantialism
Income Tax
Income Tax
If assessee resold goods imported from AE without any value addition, than most appropriate method for determining ALP is RPM
Income Tax
Income Tax
Internal TNMM preferred over external TNMM considering a higher degree of comparability
Income Tax
Income Tax
ITAT allows Rental Income from subleasing of commercial properties for more than 12 Years as House Property Income
Income Tax
Income Tax
