#Transfer Pricing
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1,304 articlesIncome Tax

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Multilateral Instruments – Key Articles Simplified
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CBDT notifies tolerance range for wholesale trading & for other cases
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TPO could not assume jurisdiction to determine ALP of a SDT not reported to him
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Failure to make reference to TPO renders TP Adjustments bad in law
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No adjustment if impact of outstanding receivable considered in Working Capital
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Comprehensive cases summary of Captive Service Providers Jan 19 to July 19
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Bright Line Test cannot be applied for determining AMP expenses
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Govt notifies Multilateral Convention to implement Measures to Prevent BEPS
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ITAT allows tax relief of Rs. 5 crore to actor Shilpa Shetty
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Concept of Secondary Adjustment & changes proposed in Finance bill 2019
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Transfer Pricing in India
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Penalties under Transfer Pricing Provisions
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Introduction of Significant Economic Presence (SEP) | Section 9
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