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    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    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    Portfolio Managers Given Extended Timeline of 15...     TaxTMI    CBIC Clarifies Section 128A Waiver Eligibility for...     TaxTMI    Transfer of Development Rights Constitutes...     TaxTMI    GST Fraud Mastermind Denied Bail Under Sections...     TaxTMI    Time-Barred GST Demand Quashed: Three-Year...     TaxTMI    Tax Assessment Order Invalidated for Missing...     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 October 2019 Year 2019 This

Amendment to Rule 10CB Enhances Interest Calculation for Transfer Pricing, Ensures Global Compliance with Arm's Length Principle.


Amendment to Rule 10CB Enhances Interest Calculation for Transfer Pricing, Ensures Global Compliance with Arm's Length Principle.

October 3, 2019

Notifications     Income Tax

Income-tax (11th Amendment) Rules, 2019 - Amendments in rule 10CB.

View Source

 

← Previous Next →

 

You may also like:

  1. With the passage of time where India is becoming a global commercial hub with the advent of Multinational Companies new transfer pricing issues are thrown up and keeping...

  2. Transfer pricing adjustment for software development and related support services - Comparables deselected due to functional dissimilarity. TPO directed to exclude...

  3. Interest on delayed refund at notified rate of interest (6%) to the appellant - enhanced rate of interest - The Commissioner (Appeals) has relied on the decision of...

  4. Enhanced Compensation – Interest on enhanced compensation - Waiver of Interest - assessee was entitled for waiver of interest till the date of receipt of enhanced...

  5. 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) -...

  6. Transfer pricing adjustment on management charges paid to associated enterprise was unreasonable. The assessee provided sufficient evidence of services rendered through...

  7. Penalty levied u/s 271(1)(c) - Transfer pricing adjustment - assessee advanced interest free loan to its AE - The Tribunal noted that the assessee had disclosed all...

  8. 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...

  9. The Principal Commissioner or Commissioner having jurisdiction over transfer pricing matters has been empowered, effective April 1, 2022, to invoke revisionary action...

  10. The ITAT held that the assessment against the company was valid despite the merger, as the amalgamated and amalgamating companies continued to exist for concluding...

  11. TP Adjustment - Interest on extended credit to AE - assessee granted extended credit periods to non-AEs without charging any interest on delayed payments - CIT(A) has...

  12. Transfer pricing adjustment on equity broking services (non-DVP segment/CH settlement) rejected due to negligible difference of 0.01% after considering cost adjustment...

  13. 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)...

  14. 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...

  15. The case pertains to the import of restricted goods, specifically marbles and mosaics, under the Import Policy at a value lower than the Minimum Import Price notified by...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: GST Compliance Challenges When Reselling Soil Without Proper Invoices ...
F: GST Amnesty Scheme: Mapping Excess Tax Payments in DRC-03 Form with DR...
F: Temporary Export for Repair and Software Upgrade to Related Party Not ...
F: Input Tax Credit Available for Technical Advisory Services on Foreign ...
F: How to Claim GST Pre-Deposit Refund After Favorable Appeal When Portal...
F: Restaurants eligible for composition scheme when delivering through Sw...
F: Businesses with Multiple Locations Under One GST Number Can Use Single...
H: Customs Duty Rates Under India-UAE CEPA to Change from April 2025 Thro...
H: Karnataka Urban Water Supply Drainage Board receives tax exemption und...
H: Income-tax Rules Amended: Form 3CD Gets Major Overhaul with New Report...
H: Government Amends India-Mauritius CECPA Tariff Structure with New Duty...
H: SEBI Amends REIT Regulations: Relaxed Lock-in Rules for Sponsors and N...
A: India's Global Impact: Economic Power, Diplomatic Ties, and Strategic ...
A: Supreme Court Rules Unlisted Claims in Resolution Plans Extinguished, ...
A: LLPs Must File Form 8 by October 30, Form 11 by May 30 to Avoid Penalt...
A: Fake Invoices in GST: Understanding Illegality, Economic Impact, and L...
A: Guide to Recycling Metal Cans, Perfume Bottles, and Packaging Material...
A: Trade Wars Escalate: Tariffs Disrupt Global Supply Chains, Raise Price...
A: Hedge Funds: High Returns, High Risk, Complex Strategies. Evolving wit...
A: CAPEXIL: Boosting India's Chemical Exports Since 1958 with RODTEP MAI ...
A: AEPC Boosts Indian Apparel Exports with Market Research, Trade Fairs, ...
A: Investor Education and Protection Fund Authority Rules 2018: Ensuring ...
A: Understanding Inverted Duty Structure: When Input GST Exceeds Output G...
A: Navigating Valuation Rules for Importing Services: GST, Customs, and I...
H: GST Assessment Order Set Aside for Lacking Document Identification Num...
H: Refund of Unutilised Input Credit Allowed After Shipping Bills Properl...
H: Penalty Under Section 271C Deleted For Bona Fide Short TDS Deduction O...
H: Additions Under Section 68 Invalid When Based on Undisclosed Investiga...
H: Reassessment Order Set Aside: AO's Failure to Follow Procedure and Com...
H: Tribunal Excludes Three IT Giants as Comparables for Transfer Pricing ...