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Showing posts from November, 2019

1.16.4.1 Filing of objections before the Dispute Resolution Panel [Section 144C]

1.16.3 Secondary adjustment [Section 92CE]

1.16.2 Reference to Transfer Pricing Officer [Section 92CA]

1.16.1 Power of Assessing Officer to determine ALP [Section 92C(3) & (4)]

1.15 Specific Reporting Requirements – Country by Country Reporting

1.14.5 Penalties

1.14.4 Audit Report [Section 92E]

1.14.3 Structure of Transfer Pricing Documentation

1.14.2 Information & Documents to be Kept & Maintained Us 92D (Rule 10D)

1.14.1 Documentation Requirement Under the Income-tax Act, 1961

1.13 Concept of Comparability Adjustments

1.12 Functions, Assets and Risk (‘FAR’) Analysis

1.11.13 Manner of Computation of Arm’s Length Price

1.11.12 Most Appropriate Method

1.11.11 Selection of Profit Level Indicator