#Transfer Pricing
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1,301 articlesIncome Tax
Income Tax
Matter remanded to TPO as comparables were never examined before Trnasfer Pricing adjustments
Income Tax
Income Tax
Mere Non-compliance with ICAI guidelines would not invite TP adjustment
Income Tax
Income Tax
TP – No penalty for Using of Multiple year data to Compute ALP
Income Tax
Income Tax
TP – Super profit companies cannot be considered as comparable
Income Tax
Income Tax
TP – Super profit making or Restructured Companies cannot be taken as comparables for computing ALP
Income Tax
Income Tax
TPO to consider objections of Assessee against the comparable selected by him to arrive at the ALP
Income Tax
Income Tax
A.O. not to to demonstrate tax avoidance before invocation of TP provisions
Income Tax
Income Tax
Glaxosmithkline Transfer Pricing Case Explained
Income Tax
Income Tax
Matter remanded if additions are made by TPO without working capital adjustments
Income Tax
Income Tax
TPO not justified in rejecting computation of ALP made by assessee by applying CUP method if all comparables are fairly unrelated
Income Tax
Income Tax
No specific provisions for giving any opportunity to the assessee before reference to TPO
Income Tax
Income Tax
IT – Draft Report on Retrospective Amendments Relating to Indirect Transfer
Income Tax
Income Tax
AO cannot make Transfer Pricing adjustment unless recommended by TPO
Income Tax
Income Tax
