#Transfer Pricing
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1,301 articlesIncome Tax
Income Tax
Transfer Pricing – Prior Years’ data cannot generally be relied upon to justify Arms Length Price
Income Tax
Income Tax
Finance Bill, 2011 — Transfer Pricing Amendments
Income Tax
Income Tax
Transfer Pricing- Documentation is required to be maintained contemporaneously on an annual basis
Income Tax
Income Tax
Transfer pricing- Tribunal provides guidance on recovery of pre-commencement costs
Income Tax
Income Tax
TPO can compute ALP after giving assessee opportunity to produce evidence in support of ALP computed by him
Income Tax
Income Tax
Transfer Pricing – Circumstance when Assessee not entitled to adjustment of 5 per cent as stipulated u/s 92C(2)
Income Tax
Income Tax
Transfer Pricing- CUP method (the traditional transaction method) is preferable to the other methods
Income Tax
Income Tax
Transfer Pricing- Supernormal profit making companies should be excluded from the comparable set
Income Tax
Income Tax
Outstanding receivables from international transactions held to be within the jurisdiction of TPO
Income Tax
Income Tax
Transfer Pricing – Reimbursement of incentive paid to employees through Indian co.
Income Tax
Income Tax
Transfer Pricing – Super-normal profit cos must be excluded from comparables. DRP must not pass cursory / laconic orders
Fema / RBI
Fema / RBI
Govt. Strategy to tackle the menace of illicit funds
Income Tax
Income Tax
Exception provided in both the provisos of s. 92C(2) with regard to the +/- 5 Percent variation applies only when more than one price is determined
Income Tax
Income Tax
