Transfer Pricing

Blog, News, Transfer Pricing

December 4, 2023

No TP Adjustment If Providing Performance Guarantee or Corporate Guarantee Did Not Give Any Benefit to AE | ITAT

Case Details: Afcons Infrastructure Ltd. … Continue reading “No TP Adjustment If Providing Performance Guarantee or Corporate Guarantee Did Not Give Any Benefit to AE | ITAT”

Blog, Transfer Pricing

October 21, 2023

Important Judicial Rulings in Transfer Pricing | 2023

Table of Contents Whether selection … Continue reading “Important Judicial Rulings in Transfer Pricing | 2023”

Blog, News, Transfer Pricing

October 11, 2023

No Transfer Pricing Adjustment if Interest Cost was Negligible in Comparison to Benefit Derived by Assessee from AE

Case Details: Rubamim Ltd. v. … Continue reading “No Transfer Pricing Adjustment if Interest Cost was Negligible in Comparison to Benefit Derived by Assessee from AE”

Blog, Transfer Pricing

September 27, 2023

A Guide to Emerging Trends in Transfer Pricing

Table of Contents Recent Transfer … Continue reading “A Guide to Emerging Trends in Transfer Pricing”

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September 26, 2023

Order Passed by TPO Even After Delay of Just One Day is Illegal and Barred by Limitation | ITAT

Case Details: Mahindra and Mahindra … Continue reading “Order Passed by TPO Even After Delay of Just One Day is Illegal and Barred by Limitation | ITAT”

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September 19, 2023

Reference to TPO Can be Made Only If There is Pending Assessment | Reassessment Based on Such Reference is Invalid | HC

Case Details: PCIT vs. Kimberly … Continue reading “Reference to TPO Can be Made Only If There is Pending Assessment | Reassessment Based on Such Reference is Invalid | HC”

Blog, Transfer Pricing

July 31, 2023

Understanding the LIBOR Reform – Cessation Timelines, Alternative Rates, and Transfer Pricing Implications

Table of Contents LIBOR – … Continue reading “Understanding the LIBOR Reform – Cessation Timelines, Alternative Rates, and Transfer Pricing Implications”

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June 20, 2023

Customs Valuation is Reliable for TP When there is no Difference in Contract Terms & Product Quality

Case Details: Louis Dreyfus Company … Continue reading “Customs Valuation is Reliable for TP When there is no Difference in Contract Terms & Product Quality”

Blog, News, Transfer Pricing

June 15, 2023

[Opinion] Achtung – German Rulings on the Customs and Transfer Pricing Conundrum

Amer Qureshi – [2023] 151 … Continue reading “[Opinion] Achtung – German Rulings on the Customs and Transfer Pricing Conundrum”

Blog, News, Transfer Pricing

June 7, 2023

ITAT SB Members Benchmark ‘Bundle of Sports Broadcasting Rights’ with ‘Other Method’

Case Details: Star India Private … Continue reading “ITAT SB Members Benchmark ‘Bundle of Sports Broadcasting Rights’ with ‘Other Method’”