CBDT notifies transfer pricing tolerance limit for AY 2021-22 The 35th to 65th percentile of the dataset is construed as… Read More
Three-tier Transfer Pricing Documentation & threshold Requirement Taxpayers are expected to maintain, on a yearly basis, a collection of detailed information… Read More
The bright-line test can’t be applied to determine the ALP of AMP expenses. Honda Siel Power Products Ltd. v. DCIT, … Read More
SELLING EXPENSES INCURRED FOR MAKING SALES ARE DISTINCT FROM AMP EXPENSES AND, HENCE, SHOULD NOT BE INCLUDED IN THE BASE… Read More
www.carajput.com; Transfer pricing LIBOR IS THE BEST BENCHMARK UNDER TRANSFER PRICING FOR INTEREST-FREE LOANS GRANTED TO AE DCIT V. GEODESIC… Read More