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

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

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

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

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

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

News

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

J&K HC Dismisses Plea Complaining of Arbitrary Pricing of Air Tickets by Private Airlines(03.09.2020)

Jammu & Kashmir High Court has dismissed a Public Interest Litigation (PIL) complaining that "the pricing of airlines tickets by private airlines use .....

Tags : Jammu and Kashmir High Court, Pricing of Air Tickets

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

Karnataka HC Upholds State Government Rules Banning Surge Pricing by Ola, Uber(11.11.2016)

Karnataka High Court has upheld rules framed by State Government to regulate fares by Taxi Aggregators such as Ola and Uber, which includes a ban on s.....

Tags : Karnataka High Court, Ola, Uber, Surge Pricing

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

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

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

CBDT inks the 300th Advance Pricing Agreement(01.10.2019)

The Central Board of Direct Taxes (CBDT) has signed the 300th Advance Pricing Agreement (APA) during the month of September, 2019. This is a significa.....

Tags : CBDT, Advance Pricing, Agreement

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

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

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

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

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

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 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

Central Board of Direct Taxes (CBDT) signs four more unilateral Advance Pricing Agreements (APAs)(07.02.2017)

The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance has entered into four more unilateral Advance Pricing Agreements .....

Tags : Agreement, Signing, Advance pricing

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

Central Board of Direct Taxes (CBDT) signs another Bilateral Advance Pricing Agreement (APA) with subsidiary of a Japanese Company(07.03.2017)

The Central Board of Direct Taxes (CBDT) has entered into a bilateral Advance Pricing Agreement (APA) with rollback provision with a Japanese subsidia.....

Tags : Agreement, Billateral, Advance 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

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

Supreme Court Asks Centre to Explain Rationale of COVID Vaccine Pricing(28.04.2021)

Supreme Court has asked the Central Government to explain the rationale behind the pricing policy for COVID vaccines in the suo moto case taken on the.....

Tags : Supreme Court, COVID Vaccine Pricing

Rajasthan HC Issues Notice to Centre, State on Plea Against Differential Pricing of Covid Vaccine(10.05.2021)

Rajasthan High Court has issued notice to the Central and the State Government on a Public Interest Litigation seeking implementation of 'One Nation, .....

Tags : Rajasthan High Court, Differential Pricing of Covid Vaccine

CBDT Enters into Five Unilateral Advance Pricing Agreement with Indian Taxpayers(29.06.2017)

Central Board of Direct Taxes (CBDT) has entered into Five Unilateral Advance Pricing Agreement with Indian taxpayers during June, 2017.

Tags : Central Board of Direct Taxes, Advance Pricing Agreements

SEBI Rejects Proposal on Easing QIP Pricing Norms(06.05.2020)

Securities and Exchange Board of India (SEBI) has rejected a proposal seeking relaxation of pricing norms for Qualified Institutional Placements (QIPs.....

Tags : Securities and Exchange Board of India, QIP Pricing Norms

Rajasthan High Court Issues Notice on Differential Pricing of COVID Vaccines(30.04.2021)

Rajasthan High Court has issued notices to the Central Government, State Government on a plea challenging differential pricing of the vaccine for the .....

Tags : Rajasthan High Court, Differential Pricing of COVID Vaccines

Madras HC: TPO to Mandatorily Pass Order Determining Arm's Length Pricing Within 60 Days(18.04.2022)

Madras High Court has observed that the transfer pricing officer must mandatorily pass the order to determine arm's length pricing within 60 days, sta.....

Tags : Madras High Court, transfer pricing officer, 60 days

ITAT, Delhi: Interest Can’t be Levied on Additional Income Declared under Modified Return(20.04.2022)

Income Tax Appellate Tribunal, Delhi has ruled that the interest under sections 234B and 234C of the Income Tax Act, 1961 for non/short payment of adv.....

Tags : Income Tax Appellate Tribunal, Income Tax Act, 1961, advance tax installment, advance pricing agreement

ITAT, Delhi: Interest Can’t be Levied on Additional Income Declared under Modified Return(20.04.2022)

Income Tax Appellate Tribunal, Delhi has ruled that the interest under sections 234B and 234C of the Income Tax Act, 1961 for non/short payment of adv.....

Tags : Income Tax Appellate Tribunal, Income Tax Act, 1961, advance tax installment, advance pricing agreement

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

Bombay HC Upholds Notification Issued by NPPA on Retail Price of Certain Drugs(27.09.2016)

Bombay HC has upheld notifications issued by National Pharmaceutical Pricing Authority (NPPA), fixing maximum retail price for anti-diabetic and cardi.....

Tags : Bombay HC , National Pharmaceutical Pricing Authority

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 issues a Consultation Paper on Differential Pricing for Data Services(09.12.2015)

The Telecom Regulatory Authority of India released a consultation paper on differential pricing for data services for comments. Differential pricing, .....

Tags : Differential pricing, net neutrality, trai, report

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

ITAT, Mumbai Deletes Transfer Pricing Adjustment on International Transaction(06.05.2022)

Income Tax Appellate Tribunal, Mumbai while ruling that Transfer Pricing Officer (TPO) has adopted the wrong Gross Profit Margin of the comparable com.....

Tags : Income Tax Appellate Tribunal, Transfer Pricing Officer, Gross Profit Margin, Transfer pricing

Free Data: Having your cake and eating it too(19.05.2016)