Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Transfer Pricing Rules to incorporate range concept and use of multi-year data notified to reduce litigation on transfer pricing issues

Dated:- 20-10-2015 - The Income-tax Act provides for determination of income having regard to Arm s Length Price (ALP) in case of international transactions and specified domestic transactions. The provisions of the Income-tax Act were amended throug .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g ALP vide S.O. No. 2860 (E) dated 19/10/2015. The amended regime will be applicable for computation of ALP of international transactions and specified domestic transactions undertaken on or after 1/04/2014. The amended rules allow for introduction o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tion of ALP. The range concept will be applicable in certain cases for determining the price and will begin with the 35th percentile and end with the 65th percentile of the comparable prices. Transaction price shown by the taxpayers falling within th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version