Welcome to Monday Corner, an initiative from Tax Publishers…

Quiz for the week (23 Mar 2026) :

Lara Ltd., Mumbai is an associated enterprise of Bird Inc., of USA. During the financial year 2024-25 the company exported goods to Bird Inc., at cost plus 25 % and whereas to other unrelated parties it was supplied at cost plus 40%. The matter was referred to TPO which resulted in ALP determination and addition of ₹ 2 crore. The company admitted loss of ͭ ₹ 4 crore in the ITR and book profit under section 115JB was ₹ 2 crore. Would the ALP determination impact its book profit determination under section 115JB?

Share your thoughts on the above on or before 30th March 2026.

Email your reply at quiz.taxpub@gmail.com

Answers :