Transfer Pricing

Transfer pricing provisions are contained in Chapter X of the Income Tax Act section 92 to section 92F.

vodafone transfer pricing

Vodafone Transfer Pricing Ruling by Mumbai HC Final : CBDT

Its official now , that CBDT has issued Instruction No.2/20l5 to its officer that the the Mumbai High Court ruling in transfer pricing ruling...
Specified Domestic Transaction

Video: 6 Differences Between Specified Domestic Transaction & International Transaction Provisions

Finance Act 2012 brought in specified domestic transactions within the transfer pricing provision under Income Tax Act .As you are made aware through previous...
Specified Domestic Transaction

Specified Domestic Transaction: Whether 5 Crore Limit Will Be Counted Taking Both Purchase &...

The Finance Act 2012 brought in the specific domestic transaction within transfer pricing provisions given under Chapter X of the Income Tax Act. However,...
domestic transfer pricing

8 Cases Under Which Domestic Transfer Pricing Rule May Not Be Applicable to Your...

It must be within knowledge of every chartered accountant, tax practioners and tax officer that rule of transfer pricing has been made applicable to...
271AA

Are Penalty u/s 271AA & Section 271G Mutually Exclusive?

Transfer pricing regulation  in India are running through section 92 to section 92F of the Income Tax Act under a separate chapter X titled...

CBDT : Profit Split Method Not Best Transfer Pricing Method !

Central Board of Direct Tax or CBDT has cancelled teh Circular No 2/2013 and also modified the Circular 3/2013 .Both these circulars were pertaining...

5% Tolerance in Arm’s Length Pricing For Asst Yr 2012-13

Transfer pricing experts and companies with international operations and subsidiaries trading with each other got a pleasant surprise when they find a CBDT notification...

What is Dispute Resolution Panel (DRP) under Income tax Law ?

Dispute Resolution Panel  (DRP ) is a collegium of three commissioners rank officers to hear the dispute between assessee and the A.O in a...

Can notional interest be taxed under transfer pricing law ?

Yes, under transfer pricing mechanism , there is scope of notional interest taxation.  This is held by Delhi bench F in Perot Systems TSI ( India) Ltd....

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