#Transfer Pricing
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1,301 articlesIncome Tax
Income Tax
When TPO proposes additions to assessee’s ALP, AO is duty bound to pass a draft assessment order
Income Tax
Income Tax
Interest paid in earlier year cannot be used for ALP computation
Income Tax
Income Tax
Comparables dissimilar in Functionally & Turnover cannot be included by TPO
Income Tax
Income Tax
ITAT Remand Case to AO for Determining ALP of Purchase Transaction of FA by Appellant to its Overseas AEs
Income Tax
Income Tax
No TP adjustment for Overdue Receivables which already been considered in working capital adjustment
Income Tax
Income Tax
Section 10AA Deduction eligible on Voluntary Transfer Pricing Adjustment by Assessee
Income Tax
Income Tax
Working capital adjustment subsumes sundry creditors- No further TP adjustment for outstanding receivables
Income Tax
Income Tax
No TP adjustment for delayed receivables if Same is already been factored in working capital adjustment
Income Tax
Income Tax
ITAT excludes comparable having turnover more than 31 to 62 times
Income Tax
Income Tax
Risk adjustment / Benchmarking of international transactions- ITAT Remands case back to AO
Income Tax
Income Tax
No TP addition in respect of international transaction of payment of Regional Service Charges in case value within tolerance range
Income Tax
Income Tax
Guidance Note on Transfer Pricing Report U/s. 92E of Income Tax Act, 1961
Income Tax
Income Tax
Opting for lower rate of tax under Section 115BAB & getting covered under Transfer Pricing Audit
Income Tax
Income Tax
