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Articles by CA Deepanshu Bansal

Concept of Contemporaneous Documentation in Transfer Pricing

CA Deepanshu Bansal 14 October 2014 at 10:42

Contemporaneous documentation means information, records and other documents which exist or brought into existence at the time the taxpayer is developing or implementing any arrangement that might raise transfer pricing issues. It is important that

Importance of FAR analysis in Transfer Pricing

CA Deepanshu Bansal 23 September 2014 at 13:23

IMPORTANCE OF FUNCTIONS, ASSETS AND RISK ("FAR") ANALYSIS IN TRANSFER PRICING IntroductionTransfer pricing has become the most significant source of litigation in India and is increasingly becoming a regular discussion point in the board