#Transfer Pricing
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1,377 articlesIncome Tax

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Associated Enterprise under transfer pricing
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OECD’s Unified Approach on Pillar One to Address the Challenges Arising from Digitalization of Economy: A Critical Analysis
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Traditional Transaction Methods in Transfer Pricing: An Appraisal
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Mutual Agreement Procedure (MAP) Guidance by CBDT
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TP Adjustment for notional Interest on outstanding receivables
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Share application money cannot be treated as Loan unless Transaction is bogus
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Transfer Pricing- Corporate Guarantee as an International Transaction
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Advertisement, Marketing & Promotion Expense- Controversy
Income Tax![Limitation of Interest Deduction in Certain Cases [Section 94B]](https://taxguru.in/wp-content/uploads/2020/07/Limitation-of-interest-deduction-Section-94B-A-Summary.png)
![Limitation of Interest Deduction in Certain Cases [Section 94B]](https://taxguru.in/wp-content/uploads/2020/07/Limitation-of-interest-deduction-Section-94B-A-Summary.png)
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Limitation of Interest Deduction in Certain Cases [Section 94B]
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Notional Interest on loan to AE assessable as income, if assessee having PE in India
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Section 40A(2)(b) cannot be invoked merely for Unregistered agreement
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AMP expenditure incurred by assessee not falls within purview of international transaction
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YRIPL & YRMPL do not constitute DAPE or PE of Yum! Restaurants in India
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