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Showing posts from October, 2019

1.11.10 Selection of Tested Party

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1.11.9 Summary of Application of Method and its Preferences on a General Basis

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1.11.8 Methods for Computing ALP [Section 92C]

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1.11.7 Other Method as may be prescribed by the CBDT

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1.11.6 Transactional Net Margin Method

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1.11.5 Profit Split Method

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1.11.4 Cost Plus Method

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1.11.3 Resale Price Method

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1.11.2 Comparable Uncontrolled Price Method

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1.11.1 Computation of Arm’s Length Price (Section 92C)

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1.10 Specified Domestic Transactions

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1.9 International transaction

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1.8.2 Deemed Associated Enterprises

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1.8.1 Associated Enterprises

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1.7 Computation of Income from Transaction with Non-Resident [Section 92]

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1.5 Practical Difficulties in Application of ALP

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1.4 Significance of Arm’s Length Principle

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1.3 Meaning of the Term “Arm’s Length Principle”

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1.2 What is Transfer Pricing

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1.1 Introduction to transfer pricing

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