Transfer Pricing

Blog, News, Transfer Pricing

October 25, 2021

No TP adjustment if amount received in advance was far outweighed amount received late from AE: HC

Case Details: PCIT v. Mckinsey … Continue reading “No TP adjustment if amount received in advance was far outweighed amount received late from AE: HC”

Blog, News, Transfer Pricing

October 25, 2021

Practical experience on TP Assessment

Gaurav Jain & Drashti Sanghavi … Continue reading “Practical experience on TP Assessment”

Blog, News, Transfer Pricing

September 2, 2021

ITAT grants relief to ‘Times Group’; no ALP adjustment on interest free debt funding to overseas-SPV

Case details: Bennett Coleman & … Continue reading “ITAT grants relief to ‘Times Group’; no ALP adjustment on interest free debt funding to overseas-SPV”

Blog, News, Transfer Pricing

August 25, 2021

AO isn’t required to pass draft assessment order while considering case remanded back by tribunal: HC

Case details: Enfinity Solar Solutions … Continue reading “AO isn’t required to pass draft assessment order while considering case remanded back by tribunal: HC”

Blog, News, Transfer Pricing

July 20, 2021

AO cannot invoke sec. 40A(2) if payment made by assessee was accepted at ALP by TPO: ITAT

Case details: ACIT v. Lifestyle … Continue reading “AO cannot invoke sec. 40A(2) if payment made by assessee was accepted at ALP by TPO: ITAT”

News, Blog, Transfer Pricing, Income Tax

July 15, 2021

TPO cannot decide whether expenses incurred by assessee were necessary or not for business: ITAT

Case Details: DCIT v. Rabo … Continue reading “TPO cannot decide whether expenses incurred by assessee were necessary or not for business: ITAT”

Blog, Transfer Pricing, International Tax

April 13, 2021

How to reduce research time from 60 minutes to 6 minutes by using Taxmann’s ‘Case Finder’ tool

Background A customer has asked … Continue reading “How to reduce research time from 60 minutes to 6 minutes by using Taxmann’s ‘Case Finder’ tool”

Blog, Transfer Pricing

January 21, 2021

Types of Transfer Pricing Methods

What is Transfer Pricing in … Continue reading “Types of Transfer Pricing Methods”

Blog, Transfer Pricing

June 23, 2022

Specific Issues in Transfer Pricing

Background of Indian Transfer Pricing: … Continue reading “Specific Issues in Transfer Pricing”

Blog, Transfer Pricing

June 18, 2022

Transfer Pricing Specified Domestic Transaction

Transactions between related parties have … Continue reading “Transfer Pricing Specified Domestic Transaction”