#Transfer Pricing
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1,301 articlesIncome Tax
Income Tax
Transfer pricing study of assessee and ALP of international transactions determined on the basis of such study simply cannot be rejected without any cogent reasons
Income Tax
Income Tax
It is mandatory for assessee, to follow one of prescribed methods and demonstrate that international transactions, entered into by it, with an associated enterprise, are at Arms Length Price
Income Tax
Income Tax
Pass-through costs (paid to third party vendors) not to be included in cost base for determining net profit margin
Income Tax
Income Tax
Bangalore tribunal ruling upholds transfer pricing adjustment disallowing payment of management charges
Income Tax
Income Tax
Arms’ length testing for distributors – transaction prices vis-a-vis financial results
Income Tax
Income Tax
Sale of identical goods to non-AEs cannot be taken as comparable under CUP, if there are significant differences in quantity sold, geography and cust
Income Tax
Income Tax
Arm’s length price should be based on the functional and asset profile of the company
Income Tax
Income Tax
Supreme Court asks finance ministry and CBDT to amend transfer pricing law
Income Tax
Income Tax
SC directs TPO to conclude the assessment uninfluenced by the Delhi High Court judgment
Income Tax
Income Tax
Transfer Pricing- Applicability of Arm’s Length Standard to Marketing of Intangibles
Income Tax
Income Tax
General Anti-Avoidance Rule (GAAR), Controlled Foreign Company (CFC) rules and Amendment in transfer pricing (TP) provis
Income Tax
Income Tax
Understanding the provisions relating to Transfer Pricing under Income Tax Act 1961
Income Tax
Income Tax
Transfer Pricing Provision: ITAT underscored the importance of taxpayers making accurate transaction adjustments on account of different conditions in varying locations
Income Tax
Income Tax
