Transfer Pricing

Blog, Transfer Pricing

June 29, 2022

Transfer Pricing Documentation and its Importance in Practice

Table of Content Background Importance … Continue reading “Transfer Pricing Documentation and its Importance in Practice”

News, Blog, Transfer Pricing

January 29, 2022

AO isn’t required to wait for DRP directions to pass final order if time limit to file objections before DRP expires: ITAT

Case Details: Astro Offshore Pte. … Continue reading “AO isn’t required to wait for DRP directions to pass final order if time limit to file objections before DRP expires: ITAT”

Blog, News, Transfer Pricing

January 19, 2022

Opinion: Fast-tracking APAs

Sanjay Kumar, Partner, Deloitte India … Continue reading “Opinion: Fast-tracking APAs”

Blog, Transfer Pricing, International Tax

December 2, 2024

15 Key International Tax and Transfer Pricing Case Laws of the Year 2021

Editorial Team Despite the COVID-19 … Continue reading “15 Key International Tax and Transfer Pricing Case Laws of the Year 2021”

Blog, News, Transfer Pricing

January 4, 2022

Omission of clause (i) of sec. 92BA is retrospective though it stood omitted w.e.f. 1-4-2017: ITAT

Case Details: Ammann India (P.) … Continue reading “Omission of clause (i) of sec. 92BA is retrospective though it stood omitted w.e.f. 1-4-2017: ITAT”

Blog, News, Transfer Pricing

December 28, 2021

South Africa releases model legislation to introduce Advance Pricing Agreement Programme

News, dated 27-12-2021 In keeping … Continue reading “South Africa releases model legislation to introduce Advance Pricing Agreement Programme”

Blog, News, Transfer Pricing

December 6, 2021

No separate TP adjustment is needed for interest on receivables if working capital adjustment is made: ITAT

Case Details: ERM India (P.) … Continue reading “No separate TP adjustment is needed for interest on receivables if working capital adjustment is made: ITAT”

Blog, News, Transfer Pricing

November 30, 2021

No TP adjustment if assessee was availing more credit period vis a vis credit period it granted to its AEs : ITAT

Case Details: Coim India (P.) … Continue reading “No TP adjustment if assessee was availing more credit period vis a vis credit period it granted to its AEs : ITAT”

News, Blog, Transfer Pricing

November 24, 2021

No TP adjustment for ‘performance guarantee’ as contractual revenue would belong to guarantor if guarantee was invoked

Case Details: DCIT v. KEC … Continue reading “No TP adjustment for ‘performance guarantee’ as contractual revenue would belong to guarantor if guarantee was invoked”

Blog, News, Transfer Pricing

November 8, 2021

CBDT notifies tolerance limit under transfer pricing for Assessment Year 2021-22

Notification No. 124/2021, dated 29-10-2021 … Continue reading “CBDT notifies tolerance limit under transfer pricing for Assessment Year 2021-22”