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Articles by RAGHAV GUPTA

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Key point and analysis of final rule on range concept and use of multiple year data

  RAGHAV GUPTA    30 October 2015 at 10:42

Key Point and Analysis of Final Rules on �Range Concept� and �Multiple year data� in Transfer Pricing provisions IntroductionThe Income-tax Act provides for determination of income having regard to Arm�s Length Price (A

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Posted in Income Tax |   9126 Views


TP Alert | Vodafone Case: Bom HC decoded applicability of TP

  RAGHAV GUPTA    14 October 2014 at 10:42

Vodafone Case Summary: Bombay HC rules on the applicability of TP provisions to issue of shares to associated enterprises; holds share premium does not give rise to incomeSection 92(1) of the Income Tax Act (Act) states th

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Posted in Income Tax  5 comments |   20271 Views


Transfer pricing issues relating to royalty payment

  RAGHAV GUPTA    04 October 2014 at 14:35

Royalty payment has been a matter of intensive discussion in India as well as internationally. Recently, the Organisation for Economic Cooperation and Development (OECD) published discussion paper on Base Erosion and Profit Shifting (BEPS) in which i

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Posted in Income Tax  1 comments |   29850 Views


A Year with Specified Domestic Transaction (Transfer pricing)

  RAGHAV GUPTA    19 September 2014 at 10:56

The Income Tax Act 1961(The Act) as amended by Finance Act 2012 brought specified domestic related party transactions (SDT) within its fold with effect from FY 2012-13 vide section 93BA of the Act and admittedly as with any new legislat

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Posted in Income Tax  4 comments |   20466 Views




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