#Transfer Pricing
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1,377 articlesIncome Tax
Income Tax
Transfer Pricing. – Royalty and testing thereof
Income Tax
Income Tax
Company with extraordinary events cannot be considered as comparable
Income Tax
Income Tax
ALP not to be tested with growth in business rather by applying suitable method to transaction itself
Income 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
Income Tax
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
Income Tax
Income Tax
Specified Domestic Transactions- Penalty for failure to Maintain & Keep Documents
Income Tax
Income Tax
Interest free loan to AE – Crime?
Income Tax
Income Tax
AMP expenditure without agreement with AE is not an international transaction
Income Tax
Income Tax
