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While the season for transfer pricing audits, is coming up, just thought to share some information on common TP controversies being faced by the Indian taxpayers alongwith the routine India TP audit process. The purpose is to make aware, about the risk areas wherein the tax authorities may raise queries and may enquire for additional information. There could be also other variety of issues (other than those mentioned in the deck) which may be raised by the tax authorities, when the TP audit progesses. It is always suggested that a robust documentation and detailed submissions along with necessary evidences/working papers etc. should be explained and presented well before the tax authorities to justify the positions taken or methodologies adopted for arriving at the said transfer price. The same may also help the taxpayers in presenting the case before the higher forum(s), if required. #pdf
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