Special Bench ruling on applicability of TP provisions to transactions between Foreign company and its branch in India
On 6th June 2024, Singapore’s Minister of Finance has, in exercise of the powers conferred by section 7(1) of the Income Tax Act, 1947, made the Income Tax (Transfer Pricing Documentation) (Amendment) Rules 2024 and the same has come into operation on 10 June 2024.
Delhi HC: No error committed by Tribunal in law or in facts by following APA approach for non covered years
Bangalore Tribunal remits benchmarking of brand royalty in light of BEPS Action Plan 8-101