The 74 judgments on "turnover filer" that were presented before Bangalore Tribunal!

Turnover filter has been a persistent point of dispute, especially in the IT-ITeS sector, for purposes of selection of comparable companies to benchmark international transactions. Rule 10B(2) of the Income-tax

Feb 26, 2015

Judicial trends on guarantee issue - A debate far from over

Extending guarantee on behalf of subsidiaries and other related entities, for enabling them to obtain finance, is a very common phenomenon for MNCs.    However, these guarantee transactions of MNCs have

Mar 14, 2014

Judicial Trends on Acceptance/ Rejection of 100+ IT / ITeS comparables

Information technology (IT) and Information Technology Enabled Services (ITeS) industry has witnessed considerable Transfer Pricing litigation. Among various areas of disputes, selection of comparable companies has been a matter of

Oct 24, 2013

ICAI releases Revised Guidance Note on Report u/s 92E in Form 3CEB

ICAI releases Revised Guidance Note on Report u/s 92E in Form 3CEB 

Oct 04, 2013

Safe harbour rules - Frequently asked questions

Safe harbour rules - Frequently asked questions

Sep 24, 2013

2013: Year of Intangibles - Are MNCs ready for the 'perfect storm?'

Taxand's Global survey reveals 63% of global businesses anticipate much greater scrutiny on intangibles from tax authorities;  61% however yet to audit their intangibles portfolio ;  70% multinationals unclear about their

May 20, 2013

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