FAQ ON GAAR
FAQ ON GAAR- CIRCULAR NO. 7 OF 2017 DATED 27-1-2017 FAQs ON GAAR – QUESTION 1 : – Will GAAR be invoked if SAAR applies?
September 30, 2020
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Category: CA Final International Tax Book
Resale Price Method
RESALE PRICE METHOD (“RPM”) DIAGRAM 1.39 In the case of, resale price method, there are three parties to a transaction : – Non-resident related enterprise
March 11, 2020
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Cost Plus Method
Under Cost plus method, the arm’ s length price is determined by adding appropriate gross profit margin, also known as the “mark up”, (considering the
October 17, 2019
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Section 44DA of Income Tax Act
INCOME BY WAY OF ROYALTIES AND FEES FOR TECHNICAL SERVICES IN CASE OF NON-RESIDENTS – SECTION 44DA OF INCOME TAX ACT SECTION 44DA OF INCOME
October 9, 2018
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Residential Status of Company
RESIDENTIAL STATUS OF A COMPANY – INTRODUCTION Residential status of a company, is an important factor to determine, whether the company would be liable to
October 7, 2018
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Section 115a of Income Tax Act
Section 115a of Income Tax Act deals with taxation of Income from royalty or fees for technical services (other than those covered u/s 44DA) received
September 28, 2018
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Arm’s Length Price
Arm’s length Principle – The ARM’s length principle is the fundamental principle within Transfer Pricing. The purpose of this principle is that where there is
August 14, 2018
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Transfer Pricing Notes – CA Final International Taxation
Topics Covered under CA Final International Taxation Elective Paper 6C, Module 1 – Transfer Pricing Need of Transfer Pricing Applicability of TP in India Meaning
July 15, 2018
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Comparable Uncontrolled Price Method
CUP METHOD Transfer Pricing or Comparable Uncontrolled Price Method Transfer Pricing WHEN CAN CUP METHOD BE APPLIED – Comparable Uncontrolled Price, as the name suggests, compares
July 10, 2018
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