Tag: Transfer Pricing

Transfer Pricing Documentation and Country-by-Country Reporting

Transfer Pricing Documentation and Country-by-Country Reporting. Rules 10DA, 10DB and form nos. 3CEBA to 3CEBE proposed laying down guidelines  for maintaining and furnishing of transfer pricing documentation in the Master File and Country-by-Country report. Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes …

KPO Services provider could not be a comparable for benchmarking international transactions entered into by an entity rendering BPO services

In a recent judgment, ITAT Delhi has held that Knowledge Process Outsourcing Services (KPO Services) provider could not be be considered as a comparable for benchmarking international transactions entered into by an entity rendering business process outsourcing (BPO) services including collections/call centre services and other back office support services for …

CBDT Revised Guidelines for Implementation of Transfer Pricing Provisions Instruction No. 03/2016

Instruction No. 3/2016 F. No. 500/9/2015-APA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Foreign Tax and Tax Research Division-I APA-II Section New Delhi, dated 10th March, 2016 Subject:  Guidelines for Implementation of Transfer Pricing Provisions-Replacement of Instruction No. 15/2015 -Regarding The provisions …