Transfer Pricing

Specified Domestic Transaction under Transfer Pricing – Section 92ba of Income tax act Transfer Pricing on Income From Domestic Related Party Transactions – [Section 92(2A)] Specified Domestic Transactions were covered under transfer pricing regime to – Determine income from domestic related party transactions ; and Determine reasonableness of expenditure between domestic related parties. Section 92(2A) … Read more

Comparable Uncontrolled Price Method Transfer Pricing The application of Arm’s Length Principle while implementing the provisions of Transfer Pricing, to arrive at the price of a transaction between unrelated parties is essential. However different situations call for application of different methods of the ALP principle, depending on the mitigating factors in every transaction. One such … Read more