#cost based transfer pricing

Read more about the article Understanding Advance Pricing Agreements (APAs) Under Sections 92CC & 92CD of the Income Tax Act: A Comprehensive Guide

Understanding Advance Pricing Agreements (APAs) Under Sections 92CC & 92CD of the Income Tax Act: A Comprehensive Guide

In the realm of international taxation, Advance Pricing Agreements (APAs) have emerged as a vital tool to ensure that cross-border transactions between related entities are conducted at arm’s length, thereby…

Continue ReadingUnderstanding Advance Pricing Agreements (APAs) Under Sections 92CC & 92CD of the Income Tax Act: A Comprehensive Guide
Read more about the article Understanding Section 92(2) of the Income Tax Act: Transfer Pricing and Arm’s Length Principle for International and Domestic Transactions

Understanding Section 92(2) of the Income Tax Act: Transfer Pricing and Arm’s Length Principle for International and Domestic Transactions

When it comes to international transactions and specified domestic transactions between associated enterprises, one of the most critical considerations under the Indian Income Tax Act is whether the costs and…

Continue ReadingUnderstanding Section 92(2) of the Income Tax Act: Transfer Pricing and Arm’s Length Principle for International and Domestic Transactions