Transfer Pricing for CFOs/ Tax Heads (Learning Byte 07)
Should Loss Making Comparables be considered for Benchmarking? The general rule is that both profit and loss makers together are...
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amicuscorpinfo
- Jul 20, 2023
- 1 min
Transfer Pricing for CFOs/ Tax Heads (Learning Byte 06)
Whether NIL price can be an arm's length price? Normally one expects a quid pro quo in the form of market price or arms length price for...
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amicuscorpinfo
- Jul 20, 2023
- 1 min
Transfer Pricing for CFOs/ Tax Heads (Learning Byte 05)
What's the'Hard' in 'Hard to Value Intangibles'? Intangibles by definition are unique and hard to benchmark. This begs the question why...
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amicuscorpinfo
- Oct 18, 2022
- 2 min
Transfer Pricing for CFOs/ Tax Heads (Learning Byte 04)
What is #EconomicOwnership and whether it is recognized under Indian Tax Regulations? #BEPS has put the focus back on the Legal vs...
66 views
amicuscorpinfo
- Oct 18, 2022
- 1 min
Transfer Pricing for CFOs/ Tax Heads (Learning Byte 03)
Who is an agent and how to set an agent"s remuneration (Transfer Pricing Perspective)? Most business persons would know who is an agent...
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amicuscorpinfo
- Oct 18, 2022
- 1 min
Transfer Pricing for CFOs/ Tax Heads (Learning Byte 02)
What is Substance in Transfer Pricing Context? The new international tax regime under BEPS emphasizes on actual conduct over form...
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amicuscorpinfo
- Oct 18, 2022
- 1 min
Transfer Pricing for CFOs / Tax Heads (Learning Byte 01)
When to use Cash Profit as a Profit Level Indicator? Normally depreciation forms part of operating expenses for comparing profit ratios...
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ADMIN
- Mar 10, 2022
- 1 min
Writ- Cheque bounce cases
The Supreme Court recently took cognizance of delays in disposal of cheque bouncing matters under section 138 of the Negotiable...
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ADMIN
- Mar 10, 2022
- 1 min
UltraTech HC Court Order
In a decision pronounced in UltraTech Nathdwara Cement Ltd. v Union of India and others, the Rajasthan High Court has allowed the writ...
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ADMIN
- Mar 10, 2022
- 1 min
Supreme Court Issues Guidelines for Videoconferencing
In a matter that has been taken up by the Supreme Court suo motu, certain guidelines were issued for functioning of courts by means of...
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ADMIN
- Mar 10, 2022
- 1 min
INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTORS:STATE BANK OF INDIA VS. ANIL DHIRAJLAL AMBANI
The matters of State Bank of India vs. Anil Dhirajlal Ambani1 (“Anil Ambani cases”) have recently been filed before the National Company...
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ADMIN
- Mar 10, 2022
- 1 min
PRE-PACKAGED INSOLVENCY RESOLUTION PROCESS FOR MSMEs
On 4 April 2021, the Union Government has moved the Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021 (“Ordinance”). The...
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ADMIN
- Mar 10, 2022
- 1 min
NCLAT allows corporate debtor to settle with operational creditor after initiation of CIRP
In a recent decision in the case of Vivek Bansal v. Burda Druck India Pvt. Ltd. (Company Appeal (AT) 552 of 2020) the National Company...
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ADMIN
- Mar 10, 2022
- 1 min
MEDIMA LLC v. BALASORE ALLOYS LIMITED
Recently in Medima LLC v. Balasore Alloys Ltd1, the Hon’ble High Court of Calcutta (“Calcutta High Court”) vide its order dated 3rd...
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ADMIN
- Mar 10, 2022
- 1 min
Important decisions on Arbitration in 2020
SEAMEC Ltd (“Appellant”) was awarded a work order by Oil India Limited (“Respondent”) for well drilling and other auxiliary operations....
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ADMIN
- Mar 10, 2022
- 1 min
IBC suspended for six months for defaults after 25 March 2020
The Government has promulgated the Insolvency and Bankruptcy Code (Amendment) Ordinance, 2020 under which a new provision, Section 10A...
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ADMIN
- Mar 10, 2022
- 1 min
IBC on hold – permanent relief for coronavirus related debt
The Finance Minister has made a set of fresh announcements with respect to the Insolvency and Bankruptcy Code, 2016 (“IBC”) in her last...
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ADMIN
- Mar 10, 2022
- 1 min
Force Majeure- No one size fits all
The decision of Bombay High Court in the case of Standard Retail Pvt. Limited & Ors. v. G.S. Global Corp & Ors.1 firmly establishes that...
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ADMIN
- Mar 10, 2022
- 1 min
Consumed & banked units as CIRP trigger
In Mr. Narayan Singh Pathania v. Valuelabs LLP & Anr., the National Company Law Appellate Tribunal (“NCLAT”) has once again laid down...
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ADMIN
- Mar 10, 2022
- 1 min
Amendments to the Income Tax Act, 1961 with Insolvency and Bankruptcy Code, 2016 under the Finance
The Finance Bill, 2022 proposed in the Union Budget 2022 sets out several amendments in the Income Tax Act, 1961 (“Act”). This post...
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