| CLL_Art1225 | 2022 - International Taxation--Transfer Pricing International Taxation : Whether the Transfer Pricing Adjustments should be Restricted only to the AE Related Transactions of the Assessee?
Akhilesh Kumar Sah |
| CLL_Art1201 | 2022 - Transfer Pricing--ALP Failure in Adopting a Single Comparable in Assessee’s Segment: Whether ALP Adjustments Deletable?
Akhilesh Kumar Sah |
| CLL_Art1180 | 2022 - Transfer Pricing Transfer Pricing Related Changes in the Finance Bill, 2022
CA. Jyoti Jain |
| CLL_Art1171 | 2022 - International Taxation--Transfer Pricing Whether It is Open to the Parties in Transfer Pricing Cases to Take a Stand Contrary to Their TP Study?
Akhilesh Kumar Sah |
| TR_Art1215 | 2022 - International Taxation--Transfer Pricing Failure in Adopting a Single Comparable in Assessee's Segment : Whether ALP Adjustments Deletable?
Akhilesh Kumar Sah |
| TR_Art1209 | 2022 - International Taxation--Transfer Pricing Whether the Entire Exercise of Making Transfer Pricing Adjustments on the Basis of Comparables is a Matter of Estimate of a Broad and Fair Guess-work of the Authorities?
Akhilesh Kumar Sah |
| CLL_Art1163 | 2022 - International Taxation--Transfer Pricing Is Turnover a Relevant Criterion for Choosing Companies as Comparable Companies in Determining of ALP in Transfer Pricing Cases?
Akhilesh Kumar Sah |
| CLL_Art955 | 2021 - Transfer Pricing--Forex Gain International Transactions : Whether the Foreign Exchange Gain has to be Treated as part of the Operating Profit while Computing the Profit Margin of the Assessee as Well of the Comparable Companies
Akhilesh Kumar Sah |
| CLL_Art934 | 2020 - International Taxation--Transfer Pricing In the Absence of Machinery Provisions or Evidences, Bringing an Imagined Transaction to Tax is not Possible
Akhilesh Kumar Sah |
| TR_Art965 | 2020 - International Taxation--Transfer Pricing Evolution of TNMM Method in Transfer Pricing
Srivatsan Ranganathan |