Chartered Accountant having 5+ years of experience in the field of Direct Tax, Transfer Pricing and International Taxation.
Chartered Accountant having 5+ years of experience in the field of Direct Tax, Transfer Pricing and International Taxation.
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I am a Chartered Accountant having more than 5 years experience in Direct Tax, International Tax and Transfer Pricing domain. You can also find me on Google.
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Unless the requirements of Section 92A(2) are fulfilled, Section 92A(1) cannot be applied at all. In this regard, Section 92A(2) was amended by the Finance Act, 2002 and the words “For the purposes of sub-section (1)” were inserted with effect from April 1, 2002. Post the amendment, the Section read as under: “(2) For the purposes of sub-section (1), two ent......
Transfer pricing is the concept where a controlled transaction between two associated enterprises is compared with an uncontrolled transaction under the similar circumstances in respect of price or margin. The process of transfer pricing is consist of two analysis i.e. FAR (Function, Asset and Risk) analysis and Economic analysis. Economic analysis is the determination of Arm’s Length price......
Foreign direct investment (FDI) in India is a major monetary source for economic development in India. Foreign companies invest directly in fast growing private Indian businesses to take benefits of cheaper wages and changing business environment of India. India is one of the top destination for the Foreign Direct Investment. There are two routes by which India gets FDI: ......