#Transfer Pricing
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1,304 articlesIncome Tax

Income Tax
To refer a case to TPO, AO need not have definite finding, Prima Facie opinion is sufficient
Income Tax

Income Tax
Interplay between Article 9 of India Netherlands DTAA & Transfer Pricing law
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Income Tax
Transfer Pricing: Determination of price as per ICAI guidelines notes
Fema / RBI

Fema / RBI
Transaction approved by RBI & Govt not sufficient & assessee has to benchmark royalty payment separately
Income Tax

Income Tax
Indian businesses witness significant impact on tax planning from OECD BEPS tax plan
Income Tax

Income Tax
Transfer Pricing- Aggregation of Transactions for Benchmarking
Income Tax

Income Tax
TP – Notional Interest on Excess Credit Period/ Delayed Payment
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Income Tax
Specified Domestic Transactions- Penalty for failure to Maintain & Keep Documents
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Income Tax
Interest free loan to AE – Crime?
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Income Tax
AMP expenditure without agreement with AE is not an international transaction
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Income Tax
Notification on ALP determination in respect of wholesale trading
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Income Tax
Benchmarking of Brand Royalty– Is aggregation an appropriate approach?
Income Tax

Income Tax
Commercial Guarantee by Co. to its subsidiary can’t be considered same as that of provided by Bank for ALP
Income Tax

Income Tax
