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Showing posts from 2019
1.16.4.4 Appeal before the High Court - Supreme Court [Sections 260A & 260B - Sections 261 & 262]
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1.16.4.3 Appeal before the Income Tax Appellate Tribunal [Sections 253 & 254]
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1.16.4.2 Appeal before the Commissioner of Income Tax (Appeals) – [Sections 246A, 249 & 250]
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1.16.4.1 Filing of objections before the Dispute Resolution Panel [Section 144C]
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1.16.2 Reference to Transfer Pricing Officer [Section 92CA]
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1.16.1 Power of Assessing Officer to determine ALP [Section 92C(3) & (4)]
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1.15 Specific Reporting Requirements – Country by Country Reporting
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1.14.2 Information & Documents to be Kept & Maintained Us 92D (Rule 10D)
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1.14.1 Documentation Requirement Under the Income-tax Act, 1961
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1.11.9 Summary of Application of Method and its Preferences on a General Basis
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1.11.1 Computation of Arm’s Length Price (Section 92C)
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1.7 Computation of Income from Transaction with Non-Resident [Section 92]
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