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Wednesday, June 17, 2020

[ACCA_Profs] Transfer Pricing: Most Appropriate Method For Computing ALP Of An International Transaction

 

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The following important updates are available at itatonline.org:

Transfer Pricing: Most Appropriate Method For Computing Arm's Length Price (ALP) Of An International Transaction

Advocate P. C. Yadav has explained the concept of "Most Appropriate Method" as referred to in section 92C of the Income-tax Act, 1961 read with Rule 10C of the Income-tax Rules. He has collated all the important judgements on the subject and pointed out the various factors that a taxpayer has to take into account while choosing one of the several methods to benchmark his international transaction and prove that it is at arm's length

See Also: Digest of case laws (updated regularly) containing latest judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals


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Editor,

 

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