Knowledge Base

Transfer Pricing: Primary & Secondary Adjustment
Transfer Pricing is a popular term in every company for the purpose of complying with the Income Tax Act of India. In this article the two types of Transfer Pricing adjustments, primary adjustment and Secondary adjustment, will be discussed briefly.
By CA. Kavit Vijay
Last update on July 27,2021
Transfer Pricing: Profit Split Method
The Profit Split Method is one of the key methods used in transfer pricing which is typically used when both or all enterprises involved in the transaction have made a significant contribution towards the supply of either goods or provision of services.This popular method begins with identifying the profits sharing ratio between the associated enterprises relative to the contribution that each enterprise has made to the transaction.
By CA. Kavit Vijay
Last update on June 16,2021
Transfer Pricing: Resale Price Method
Transfer pricing can be defined as the value which is attached to the goods or services transferred between related parties. While using this method, one takes the prices at which the associated enterprise sells its product to the third party. This price is referred to as the resale price.
By CA. Kavit Vijay
Last update on June 4,2021
Transfer Pricing: Introduction of Arm’s Length Principle
Organisation for Economic Co-operation and Development came up with an international guideline-based on arm’s length principle to curb this issue. Arm’s length price is the price for the same or similar transaction which took place between independent parties in uncontrolled situations. Section 92C of Income Tax Act, 1961 specifies 5 methods of computation of Arm’s […]
By CA. Kavit Vijay
Last update on March 6,2020
Transfer Pricing: International Transaction
When multinationals proceed through cross border transactions, tax authorities on both sides would like to make sure that they get their fair share of tax. Transfer Pricing regulations are only to achieve this goal. But does transfer pricing means pricing of goods? Well, here you need to have a clear understanding of Transfer Pricing. Hence, […]
By CA. Kavit Vijay
Last update on March 6,2020
Transfer Pricing: Meaning | Risk and Benefits of Transfer Pricing
With globalization in effect, there is a significant rise in the number of multinational companies. It’s a fact that around 60% of world trade proceeds within multinational enterprises. Hence, transfer pricing has become an interest not only for tax administrators but also for economists, NGOs, business persons, and politicians who are waking up to the […]
By CA. Kavit Vijay
Last update on March 6,2020



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