#Transfer Pricing
Log in to FollowEvery article filed under the “Transfer Pricing” tag — analysis, news and updates.
1,377 articlesIncome Tax
Income Tax
Two pillar solution to tax challenges for digital economy – Part 2
Income Tax
Income Tax
Comparables with turnover less than Rs. 200 Cr cannot be compared with comparables having turnover more than Rs. 200 Cr.
Income Tax
Income Tax
Companies with turnover of less than Rs. 200 crores cannot be compared with companies having turnover exceeding Rs. 200 crores
Income Tax
Income Tax
TPO bound by decision of Jurisdictional HC if same has not been suspended or stayed
Income Tax
Income Tax
An agreement shall reflect a true commercial substance of transaction
Income Tax
Income Tax
TP: Unilateral action without agreement or understanding cannot be termed as a transaction
Income 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
