#Transfer Pricing
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1,377 articlesIncome Tax
Income Tax
Mandatory e-filling of Audit report u/s. 44AB, 92E & 115JB
Income Tax
Income Tax
TP- Comparability of High End Cos with Low End Cos in ITES/ BPO Sector
Income Tax
Income Tax
Transfer Pricing -Domestic leg of cross-border deal, even if consequential to overseas deal by parent AE, not covered if terms not dictated by parent AE
Income Tax
Income Tax
OECD – Draft handbook on transfer pricing risk assessment
Income Tax
Income Tax
New time limits for completion of assessment or reassessment U/s 153 / 153B in cases where reference is made to TPO
Income Tax
Income Tax
Balance needs to be maintained between the principle of consistency and the rule of res judicata
Income Tax
Income Tax
CBDT Clarifications on Functional Profile of Development Centres engaged in Contract R&D Services with insignificant risk
Income Tax
Income Tax
Transfer Pricing – Important principles on turnover filter & comparison explained
Income Tax
Income Tax
Transfer Pricing – If more than one price is determined by the most appropriate method, the ALP has to be the arithmetical mean of such prices
Income Tax
Income Tax
No Transfer Pricing adjustments can be made if actual transaction price is within safe harbour limit of +/- 5%
Income Tax
Income Tax
TP -Giant companies are not comparable with smaller pygmy companies
Income Tax
Income Tax
Transfer Pricing – Even Business Advance Has To Be At Libor ALP – ITAT Mumbai
Income Tax
Income Tax
Comparables cannot be rejected simply because they are loss or high profit making comparables
Income Tax
Income Tax
