#Transfer Pricing
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1,304 articlesIncome Tax
Income Tax
Revised Guidelines- Implementation of Transfer Pricing Provisions
Income Tax
Income Tax
Extension of time limit to Transfer Pricing Officer in certain cases
Income Tax
Income Tax
TP: Turnover criteria cannot be ignored while selecting comparables
Income Tax
Income Tax
GAAR or BEPS, What would be India’s right choice?
Income Tax
Income Tax
TP: Turnover is a relevant factor to consider comparability
Income Tax
Income Tax
Preamble to 2016 U.S. Model Income Tax Convention
Income Tax
Income Tax
TP: Software developer cannot be compared with service provider
Income Tax
Income Tax
International transaction not resulting into income to assessee not subject to TP regulations
Income Tax
Income Tax
Amends Safe Harbour Rules for Specified Domestic Transactions
Income Tax
Income Tax
TP: Temporary price differentials occurring due to fluctuation in treatment charges should be ignored
Income Tax
Income Tax
If AMP is an International Transaction than TPO have jurisdiction over it even without any reference by A.O.
Income Tax
Income Tax
CUP method can be applied by a comparing a pricing formulae instead of pricing quantification in amount
Income Tax
Income Tax
Unilateral action on the part of one party with absence of mutual agreement cannot result into an international transaction
Income Tax
Income Tax
