Rs.5 Cr limit for Domestic TP applies on aggregate basis: ICAI Guidance

“Specified Domestic Transactions (SDT)” threshold of Rs. 5 Cr to apply for all types of transactions together & not ‘per limb’, states ICAI’s revised Guidance Note; Transactions with a foreign

Apr 23, 2013

Reliance on OECD / UN Guidelines for Indian Transfer Pricing Regulations - Judicial perspective

Reliance on OECD / UN Guidelines for Indian Transfer Pricing Regulations - Judicial perspective

Feb 11, 2013

New company law seeks to introduce ALP concept for related party transactions - Ernst & Young Tax Alert

New company law seeks to introduce ALP concept for related party transactions - Ernst & Young Tax Alert

Jan 21, 2013

MAP predominant to resolve TP disputes, Considerable increase in APAs, says EY Survey

Sectors and industries with high margins, tangible goods transactions are still most important target for most tax authorities; Documentation burden on taxpayer ever-growing due to ‘double taxation’ risk and onerous

Aug 28, 2012

Transfer Pricing Rulings overruled by Finance Bill 2012

Finance Bill, 2012 has lived up to its hype and has proposed several amendments to the existing Income-tax Act. The Bill proposes over 100 amendments, many which are retrospective in

Mar 19, 2012

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