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Vispi T. Patel Chartered Accountants
 
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By Vispi Patel
Kolkata Tribunal Special Bench Ruling – Whether an arm's length price adjustment was required to be made in respect of interest free loan granted by the assessee, a non-resident company, to its wholly owned subsidiary in India?
By Vispi Patel
Under the Act, different powers have been conferred on different authorities to deal with the orders passed by the lower authorities.
By Vispi Patel
The budget speech of the Finance Minister in 2014 referred to the concept of range and use of multiple year data to align Indian Transfer Pricing regime with international best practices.
By Vispi Patel
The Central Board of Direct Taxes (CBDT) has issued a very important instruction (Instruction No. 15/2015, dated: October 16, 2015) on the procedure for transfer pricing assessments/audits for international transactions.
By Vispi Patel
Authority for Advance Rulings (AAR): Capital Gain arising on transfer of shares of Indian listed company was held to be exempt from tax in India in the hands of a company resident of Mauritius.
By Vispi Patel
Direct Tax Individuals and HUFs
By Vispi Patel
This judgement clearly brings out the importance of the most critical element of any transfer pricing analysis, i.e. the use of comparable data for the purpose of benchmarking the controlled transaction.
By Vispi Patel
AAR Ruling - transfer of shares of Indian Subsidiaries of an American company without consideration in a scheme approved for bankruptcy proceedings in an American Court would not attract capital gains and consequently, transfer pricing provisions cannot be applied in such transactions.