Search Results for Tag : Pricing
Judgments
Transfer pricing adjustment should be restricted only to the international transactions and not the entity level transactions(01.08.2022)
In facts of present case, the assessee filed its return declaring loss of Rs.1.55 crore. Certain international transactions were reported in Form No.3.....
Tags : Assessment, Transfer pricing, International Transaction
Government’s pool pricing policy for natural gas upheld(19.04.2016)
The Supreme Court dismissed appeals against the government’s setting uniformly pool in the natural gas sector. The Government had contended that is un.....
Tags : natural gas, uniform pool pricing, constitutionality
Notifications & Circulars
CCI orders widening the scope of investigation by the Director General in the matter relating to alleged unfair pricing by super-specialty hospitals in and around Delhi(05.09.2018)
The Competition Commission of India (CCI) is inquiring into a matter (Case No. 77 of 2015) for alleged violation of provisions of Section 3 and 4 of t.....
Tags : Investigation, Unfair pricing, Super-specialty hospitals
Indian Advance Pricing Agreement regime moves forward with the signing of 16 APAs by CBDT in March, 2018(03.04.2018)
The Central Board of Direct Taxes (CBDT) entered into 14 Unilateral Advance Pricing Agreements (UAPA) and 2 Bilateral Advance Pricing Agreements (BAPA.....
Tags : Advance Pricing, Agreement, Signing of
CBDT signs 20 Unilateral Advance Pricing Agreements with Indian taxpayers(30.08.2016)
The Central Board of Direct Taxes (CBDT) entered into twenty (20) Unilateral Advance Pricing Agreements (APAs). The Eurozone is facing a mounting cris.....
Tags : Unilateral, Advance Pricing Agreements, Sighing of
Top Story
Differentially pricing the web(09.12.2015)
The Telecom Regulatory Authority of India has released a paper on the merits (and demerits) of TRAI keeps a vigil not only on internet standards, adv.....
Tags : Differential pricing, trai, net neutrality
Pricing in case of Put or Call options in JV Agreements(05.07.2017)
The Reserve Bank of India had, vide amendment Notification No. FEMA 294/2013-RB dated 12th November, 2013, permitted the optionality clause (put and c.....
Tags : JV Agreements, Options, Pricing
CBDT signs 5 Unilateral Advance Pricing Agreements (APAs) with Indian taxpayers raising the total number of APAs to 108(27.10.2016)
The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance entered into five (5) Unilateral Advance Pricing Agreements (APAs.....
Tags : Advance Pricing, Agreements, Signing of
News
CBDT Notifies Transfer Pricing Tolerance Limit for AYs 2017-18 and 2018-19(12.06.2017)
Central Board of Direct Taxes (CBDT) has notified transfer pricing tolerance limit for computation of Arm’s Length Price (ALP) applicable to assessmen.....
Tags : Central Board of Direct Taxes, Transfer Pricing Tolerance Limit
Move Court Only on Question of Law in Transfer Pricing Cases: Karnataka High Court(27.06.2018)
Karnataka High Court has ruled that courts should be approached in disputes over transfer pricing only if there is a substantial question of law.
Tags : Karnataka High Court, Transfer Pricing
National Pharmaceutical Pricing Authority Notifies All Medical Devices Under Price Control(02.04.2020)
National Pharmaceutical Pricing Authority has notified all medical devices sold in India as ‘drugs’ to bring the devices — such as syringes, needles, .....
Tags : National Pharmaceutical Pricing Authority, All Medical Devices Under Price Control
CBDT Notifies Rule for Computing Interest Income for Secondary Adjustments Under Transfer Pricing(19.06.2017)
Central Board of Direct Taxes (CBDT) has amended Income Tax Rules, 1962 and inserted Rule 10CB for computing interest income for secondary adjustments.....
Tags : Central Board of Direct Taxes, Transfer Pricing
CBDT Notifies Revised Form 3CE for APA Seeking Taxpayer Identification Number of AE(20.06.2017)
Central Board of Direct Taxes (CBDT) has notified revised Form 3CE for Advance Pricing Agreements (APAs) wherein furnishing of Taxpayer Identification.....
Tags : Central Board of Direct Taxes, Advance Pricing Agreements
NCLAT: Ola Has Not Abused Its Dominant Position, Not Used Predatory Pricing(18.01.2022)
National Company Law Appellate Tribunal has refused to set aside the order passed by the Competition Commission of India in 2017 and held that Ola has.....
Tags : National Company Law Appellate Tribunal, Ola, Predatory Pricing
TRAI questions Facebook about soliciting Differential Pricing feedback(12.01.2016)
Pursuant to its Consultation Paper on ‘Differential Pricing for Data Services' released on 9.12.2015, the Telecom Regulatory Authority of India receiv.....
Tags : Differential pricing, consultation, facebook, solicit
Two More Advance Pricing Agreements signed by Central Board of Direct Taxes(29.12.2016)
The Central Board of Direct Taxes (CBDT) has closed the year 2016 by entering into two more unilateral Advance Pricing Agreements (APAs) today. The AP.....
Tags : Advance Pricing, Agreements, Signing of
Free Data: Having your cake and eating it too(19.05.2016)
After the Telecom Regulatory Authority of India spurned advances of the private sector offering ‘free’ internet for all by banning Tags : Jammu and Kashmir High Court, Pricing of Air Tickets
Del. HC: Transfer Pricing Officer Doesn’t Have Jurisdiction to Question Commercial Expediency(15.07.2024)
Delhi High Court has observed that the authority of the Transfer Pricing Officer can only be extended to evaluating the enlistment of comparables or a.....
Tags : Delhi High Court, Commercial Expediency, Transfer Pricing Officer
Indian Advance Pricing Agreement regime moves forward with signing of five UAPAs and two BAPAs by CBDT in January, 2018(07.02.2018)
The Central Board of Direct Taxes (CBDT) has entered into five Unilateral Advance Pricing Agreements (UAPA) and two Bilateral Advance Pricing Agreemen.....
Tags : Advance Pricing, Agreement regime, UAPAs, BAPAs, Signing of
Reserve Bank of India (Issue and Pricing of Shares by Private Sector Banks) Directions, 2016(21.04.2016)
The Reserve Bank of India issued Master Directions on the issue and pricing of shares by private sector banks. Under the provisions, pricing of shares.....
Tags : private bank, share issue, pricing
TRAI Bans Differential Pricing for India(08.02.2016)
Telecom Regulatory Authority of India (TRAI) has banned differential pricing for India,i.e, all content on internet needs to be available at the same .....
Tags : TRAI, Differential Pricing
Delhi HC Asks to Seek Instructions on Plea Against Alleged Exorbitant Pricing of Covid-19 Vaccine(17.08.2021)
Delhi High Court has asked the Central Government counsel to seek instructions on a PIL seeking reduction in the price of COVID-19 vaccines in India.
Tags : Delhi High Court, Exorbitant Pricing of Covid-19 Vaccine
ITAT, Bangalore: EY Entitled to Deduction Under Section 10AA on Voluntary Transfer Pricing Adjustment(25.11.2020)
Income Tax Appellate Tribunal (ITAT), Bangalore has held that the assessee is entitled to deduction under Section 10AA of the Income Tax Act, 1961 on .....
Tags : Income Tax Appellate Tribunal, EY, Voluntary Transfer Pricing Adjustment
CBDT Signs Advance Pricing Agreements (APAs) to Usher in Certainty in Taxation.(06.08.2015)
In an effort to usher in certainty in taxation, the CBDT signed a further two Advance Pricing Agreements (APA) with multi-national companies. It has s.....
Tags : advance pricing agreements, cbdt
SC Backs Coal India’s Dual Pricing Policy, Justifies 20% Price Hike for Non-Core Sectors(15.09.2025)
SC upholds Coal India’s 2006 dual pricing policy, allowing 20% hike for non-core sectors. It said that core sectors like power and steel deserve prote.....
Tags : Coal India, Dual Pricing Policy, Non-Core Sectors
Supreme Court Admits Trai Plea Against TDSAT Predatory Pricing Order(22.01.2019)
Supreme Court has agreed to hear Telecom Regulatory Authority of India's (TRAI) plea challenging Telecom Disputes Settlement and Appellate Tribunal’s .....
Tags : Supreme Court, TDSAT Predatory Pricing Order
India and Britain signed three Bilateral Advance Pricing Agreements(18.11.2016)
India and Britain signed three more bilateral Advance Pricing Agreements (in short ‘APAs’) to reduce litigation between both countries arising out of.....
Tags : Agreement, Bilateral, Advance Pricing
Madras HC: Reference to Transfer Pricing Officer After 21 Months Barred by Limitation(15.06.2022)
Madras High Court has held that a reference to the Transfer Pricing Officer under Section 92CA of the Income (IT) Tax Act, 1961 cannot be made after e.....
Tags : Madras High Court, Transfer Pricing Officer, Limitation