Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Income-tax Rules Amended: Form 3CD Gets Major...     TaxTMI    SCN Issued Two Days Beyond Section 73(2) Deadline...     TaxTMI    CBIC Revises Tariff Values Under Section 14(2) for...     TaxTMI    Diamond Imprest Authorisation Form Updated with...     TaxTMI    Sea Cargo Manifest Regulations: CBIC Extends...     TaxTMI    CBIC Implements Electronic Processing for Personal...     TaxTMI    CBDT Authorizes Waiver of Interest on Delayed...     TaxTMI    GST Assessment Order Set Aside for Lacking Document...     TaxTMI    SEBI Introduces New Governance Rules for High Value...     TaxTMI    Government exempts Bengal gram from AIDC and SWS...     TaxTMI    CGST Rules Amended: Rule 164 Changes Affect Tax...     TaxTMI    SEBI Eases ESG Compliance: New Green Credit...     TaxTMI    CBIC Clarifies Section 128A Waiver Eligibility for...     TaxTMI    Transfer of Development Rights Constitutes...     TaxTMI    GST Fraud Mastermind Denied Bail Under Sections...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Transfer pricing - Computation of Arm's length price - Notified ...


Transfer Pricing Update: Key Changes in Arm's Length Price Computation u/s 92C(2) of Income Tax Regulations.

August 18, 2012

Notifications     Income Tax

Transfer pricing - Computation of Arm's length price - Notified percentage under second proviso to section 92C(2) - Notification

View Source

 

← Previous Next →

 

You may also like:

  1. U/s 92C(2) of IT Act 1961- Computation of arm's length price - price variance upto 1% in case of wholesale trade and 3% in all other cases will be allowed.

  2. The case pertains to the levy of penalty u/s 271G for failure to furnish documents and information u/ss 92CA/92D. The key points are: The Transfer Pricing Officer (TPO)...

  3. If the Transfer Pricing Officer did not agree to the arm's length price shown by the assessee it was open for him to determine the arm's length price by applying one of...

  4. This notification, issued u/s 92C(2) of the Income Tax Act 1961, specifies the tolerance range for variation between the arm's length price determined u/s 92C and the...

  5. The Income Tax Appellate Tribunal (ITAT) held that in determining the arm's length price for transfer pricing adjustments, three companies (MOIAPL, LCAPL, and MOEPAPL)...

  6. Computation of arm's length price - tolerance limit of 1% in case of wholesale trading and 3% in other cases notified - U/s 92C(2) of IT Act 1961 - Notification

  7. U/s 92C(2) of IT Act 1961- Computation of arm's length price - specifies the tolerance limit in case of wholesale trading and other cases - Notification

  8. Transfer Pricing (TP) adjustments - Transfer Pricing (TP) adjustments - debar of deduction u/s 10A on addition income assessed u/s 92CD as per the Proviso to 92C(4) -...

  9. TPA - where the variation between the arm’s length price determined u/s 92C and the price at which the international transaction or specified domestic transaction has...

  10. Transfer Pricing Adjustments - Purchase of Development Rights - capital transactions and their treatment - The tribunal addressed several crucial issues regarding the...

  11. TP Adjustment - valuation of Arms Length Price (ALP) - No Arm's Length Price is required to be determined for a transaction with specified persons in section 40A(2)(b)...

  12. The High Court upheld the Income Tax Appellate Tribunal's (ITAT) decision regarding the applicability of Section 92(3) in determining the arm's length price for...

  13. Transfer pricing adjustments - Arm’s Length Price - The arbitrary selection of comparables has in fact inflated the operating profit in the computation made by the...

  14. Arm’s length price adjustment - CIT(A) held that observations of the TPO’s that averaging of cost of purchases was not permissible under CUP method is in contradiction...

  15. The Income Tax Appellate Tribunal held that the export commission paid by the assessee to foreign agents in Korea and Indonesia for sales, marketing, and customer...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Principal Must Pay GST on Materials Sent to Absconding Job Worker Unde...
F: GST Payment Made via DRC-03 Without Filing DRC-03A: Procedural Lapse o...
F: Input Tax Credit Available for Technical Services Used in Foreign Busi...
C: Investment Advisers and Research Analysts Can Now Collect Advance Fees...
H: Insolvency Professionals Must Use Baanknet Platform for Liquidation Sa...
H: SEBI Extends Timeline for Retail Algorithmic Trading Standards to Augu...
F: Input Tax Credit on Guest House Rent: Navigating Section 17(5) Restric...
F: Superintendent's Authority to Issue DRC-07 Summary When Original Deman...
F: Soil Purchase for Resale: Can Dispatch Challans Replace Proper Invoice...
F: GST Audits Have No Time Limitation Under Section 65, Unlike Show Cause...
A: Mandatory GSTR-1 Filing: Reporting Outward Supplies Under GST With 15 ...
A: Filing OPC Annual Returns: 180-Day Deadline, Required Forms, and Commo...
A: Deodorant Sprays vs. Traditional Attars: Why Natural Indian Perfumes O...
A: Low-Quality Chinese Imports Harm Indian Industries: Solutions Include ...
A: Comprehensive Export Risk Management: Strategies for Political, Econom...
A: India's Pharmaceutical Industry Seeks to Reduce Dependence on Chinese ...
A: Proposed U.S. Tariffs on Indian Pharmaceuticals Could Raise Drug Price...
A: Saharanpur Wooden Craftsmanship: Traditional Artistry Supporting Artis...
A: Preserving Cultural Heritage: How Mithila Paintings Support Women Arti...
A: Mughal-Inspired Mirzapur Rugs: Preserving Traditional Craftsmanship Wh...
H: GST Orders Uploaded Without Proper Service Violate Natural Justice, Co...
H: GST Time Extension During COVID-19: Court Defers Ruling on Section 168...
H: Bail denied for mastermind accused of Rs. 53.03 Crore GST fraud throug...
H: Lufthansa Wins Challenge Against Withholding Tax Rate Change Under Ind...
H: Section 54F Deduction Denied: Timing of House Purchase and Constructio...
H: Tax Relief: Exchange of Old Flat for New in Redevelopment Not Taxable ...
H: Interest on Rupee-Denominated CCDs Must Be Benchmarked Against Domesti...
H: Assessee in Power Business Denied Enhanced 35% Depreciation Under Sect...
H: Taxpayer's Appeal Succeeds as Cash from Selling Deceased Wife's Jewelr...
H: Quantitative Restrictions on LAM Coke Imports Valid Under Section 9A o...