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Transfer Pricing

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Transfer Pricing Enkay’s Classes January 23, 2012 CA Final - Income tax
Scheme of Sections ,[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Scheme of Sections ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Objective ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
International Transaction ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Enterprise [Sec 92F(iii)] ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Enterprise [Sec 92F(iii)] ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax A person would be an enterprise if it carries on the specified activity/business directly or through one or more of its units or divisions or subsidiaries.
Associated Enterprises ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Deemed Associated Enterprises ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Deemed Associated Enterprises ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Deemed Associated Enterprises ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Deemed Associated Enterprises ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
International Transaction ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Deemed International Transaction [Sec 92B] ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Transaction [Section 92F] ,[object Object],January 23, 2012 CA Final - Income tax
Computation of the arm’s length price ,[object Object],[object Object],January 23, 2012 CA Final - Income tax
Conditions – Arms length Price ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Rules for Calculation of Arm’s Length Price ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Computation of Arm’s length price [Sec. 92C] ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
January 23, 2012 CA Final - Income tax Comparable Uncontrolled Price Method
Comparable uncontrolled price method ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
January 23, 2012 CA Final - Income tax Resale Price Method
Resale Price method ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Resale Price method ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
January 23, 2012 CA Final - Income tax Cost Plus Method
Cost Plus method ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Cost Plus method ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
January 23, 2012 CA Final - Income tax Profit Split Method
Profit split method ,[object Object],January 23, 2012 CA Final - Income tax
Profit Split Method - Steps ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Profit Split - Steps ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
January 23, 2012 CA Final - Income tax Transactional Net Margin Method
Transactional Net Margin Method (TNMM) – Steps ,[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Comparability of Transactions - Basis ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
When two transactions are deemed to be comparable ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Which data to be considered? ,[object Object],[object Object],January 23, 2012 CA Final - Income tax
January 23, 2012 CA Final - Income tax Most Appropriate Method
Most appropriate method ,[object Object],[object Object],January 23, 2012 CA Final - Income tax
Factors to decide most appropriate method ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Prescribed More Appropriate methods ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Mean of arms length price ,[object Object],January 23, 2012 CA Final - Income tax
January 23, 2012 CA Final - Income tax Determination of Arm's Length Price by Assessiong Officer
Section 92C(3) – Determination of Arm’s Length Price by Assessing Officer ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Opportunity of being heard ,[object Object],January 23, 2012 CA Final - Income tax
Adjustment to Total Income ,[object Object],[object Object],January 23, 2012 CA Final - Income tax
Deductions & Exemptions ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Section 92C(3) cannot result in reduction of Income ,[object Object],January 23, 2012 CA Final - Income tax
Whether re-computation affects other Associated Enterprise ,[object Object],[object Object],January 23, 2012 CA Final - Income tax
Reference to Transfer Pricing officer (TPO) ,[object Object],[object Object],January 23, 2012 CA Final - Income tax
Proceedings before TPO ,[object Object],[object Object],January 23, 2012 CA Final - Income tax
Passing of TP Order ,[object Object],January 23, 2012 CA Final - Income tax
AO’s action after receiving the order ,[object Object],[object Object],January 23, 2012 CA Final - Income tax
Maintenance of books of account [Sec. 92D] ,[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Maintenance of books of account [Sec. 92D] ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
Maintenance of books of account [Sec. 92D] ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax
When should the information be available ,[object Object],[object Object],January 23, 2012 CA Final - Income tax
Period for which information should be maintained ,[object Object],[object Object],January 23, 2012 CA Final - Income tax
Report from Accountant ,[object Object],[object Object],January 23, 2012 CA Final - Income tax
January 23, 2012 CA Final - Income tax Thank You

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Transfer pricing

  • 1. Transfer Pricing Enkay’s Classes January 23, 2012 CA Final - Income tax
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  • 20. January 23, 2012 CA Final - Income tax Comparable Uncontrolled Price Method
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  • 22. January 23, 2012 CA Final - Income tax Resale Price Method
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  • 25. January 23, 2012 CA Final - Income tax Cost Plus Method
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  • 28. January 23, 2012 CA Final - Income tax Profit Split Method
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  • 32. January 23, 2012 CA Final - Income tax Transactional Net Margin Method
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  • 37. January 23, 2012 CA Final - Income tax Most Appropriate Method
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  • 42. January 23, 2012 CA Final - Income tax Determination of Arm's Length Price by Assessiong Officer
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  • 59. January 23, 2012 CA Final - Income tax Thank You