#Transfer Pricing
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1,377 articlesIncome Tax
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All about form 3CEB + specified domestic transaction + international transaction
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If no income U/s. 5 than no notional income can be brought to tax U/s. 92: ITAT Rules in the case of Shilpa Shetty
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Overview of Multilateral Instrument (MLI)
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Transfer Pricing: Functionally different companies cannot be taken as comparable
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Software development and services cannot be compared with activity of making animated film
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Sound of Poem (Place of Effective Management): Latest Update
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In absence of Comparables production loss shown by Assessee must be accepted
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CBDT issues Final Notification on POEM – Section 115JH of Act
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Analysis of Draft Notification on foreign company resident in India U/s. 115JH
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TP disputes on Comparables & Filter selection are not substantial question of law
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Draft Amendment To Transfer Pricing Rule 10CB related to Computation of Interest Income U/s 92CE
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Indian subsidiary does not constitutes a PE in India: ITAT Delhi
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ALP Adjustment of International Transaction Restricted to AEs
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