Transfer Pricing

  • Income Tax

High Court upheld inclusion and exclusion of comparables by TPO based on filters adopted

High Court upheld inclusion and exclusion of comparables by TPO based on filters of losses, declining sales, segment reporting employee…

6 years ago
  • Income Tax

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…

7 years ago
  • Income Tax

Rule 10CB-Computation of interest income under secondary adjustments – CBDT Notification

Rule 10CB-Computation of interest income under secondary adjustments. Time limit for repatriation of excess money u/s 92CE (2) to be…

7 years ago
  • Income Tax

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…

8 years ago
  • C&AG

C&AG Compliance Report 2016-Audit Findings on Income Tax Transfer Pricing

Comptroller and Auditor General (C&AG) Report No. 03 of 2016 for the year ended March 2015 on Compliance Audit on…

8 years ago
  • Income Tax

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

CBDT Revised Guidelines for Implementation of Transfer Pricing Provisions Instruction No. 03/2016 Instruction No. 3/2016 F. No. 500/9/2015-APA-IIGovernment of IndiaMinistry…

8 years ago