TP assessments, time limits and penalties-Introduction to the mAodule
Introduction to the module
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TP assessments, time limits and penalties-Overview of the TP assessment procedure
Overview of the TP assessment procedure
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Legal provisions - Reference to TPO
TP assessments, time limits and penalties-Role and powers of AO and TPO in assessments
Role and powers of AO and TPO in assessments
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CBDT guidelines on TP assessments
Gujarat HC on reference to the TPO
SC judgement on proper elements of a show-cause notice
SC judgement on passing of a speaking order
Legal provisions - Powers of TPO
TP assessments, time limits and penalties-Important timelines
Important timelines
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TP assessments, time limits and penalties-Penalties
Penalties
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TP assessments, time limits and penalties-Key takeaways
Key takeaways
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Overview of APA-Introduction to the module
Introduction to the module
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Overview of APA-APA introduction
APA introduction
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CBDT guidance note on APA
Overview of APA-India APA overview
India APA overview
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Legal provisions - APA
Overview of APA-Indian APA process
Indian APA process
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Overview of APA-APA signing
APA signing
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Overview of APA-APA Compliances
APA Compliances
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Forms for filing and processing of APA
Overview of APA-APA revision/Cancellation/ Renewal
APA revision/Cancellation/ Renewal
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CBDT's annual report on APA
Overview of APA-Key takeaways
Key takeaways
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Intra Group Services -Introduction to the module
Introduction to the module
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Intra Group Services -Intra-group services - An Overview
Intra-group services - An Overview
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OECD & UN Guidelines on Intra-group services
Intra Group Services -Need-benefit test and Arm’s length analysis
Need-benefit test and Arm’s length analysis
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Intra Group Services -Litigation landscape for IGS and defence file
Litigation landscape of intra-group services
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Key contents of a defence file
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Mumbai ITAT in the case of Dresser-Rand India Private Limited
Delhi HC - Cushman and Wakefield India Pvt Ltd.
Bangalore ITAT in the case of Fosroc Chemicals
Delhi HC in the case of CIT vs EKL Appliances Ltd.
Intra Group Services -Intra-group services-Transfer pricing and GST Interplay
Intra-group services-Transfer pricing and GST Interplay
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Intra Group Services -Key takeaways
Key takeaways
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