#TaxmannWebinar #TaxmannUpdates #TransferPricing #TPStudy #ALP #ITAT
📋 Coverage of the Webinar:
✔️ Can the High Court look into the selection of comparables, most appropriate method, filters, etc.?
✔️ Is the arm's length price (ALP) determined by ITAT final and cannot be looked into by the High Court?
✔️ Can an assessee switch over to a new, most appropriate method, different from the one taken in the TP Study?
✔️ Can advance pricing agreements executed for earlier years form the basis for determining the ALP?
✔️ Can Section 144C be applied prospectively or retrospectively?
✔️ Whether money lent by way of preference shares could attract TP provisions?
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📢 Speaker:
• Natwar Thakrar – Partner | N.G. Thakrar & Co.
Mr Thakrar is a practising Chartered Accountant specialising in FEMA, International Taxation and Transfer Pricing, Taxation of Charitable Trusts & Taxation of Foreign Shipping and Airline Companies. He was the chairman of the International Taxation Committee of the Chamber of Tax Consultants for 2018-19 & 2019-20. He regularly speaks and writes on tax matters for various professional forums.
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00:00 Introduction
06:14 Can the High Court look into the selection of comparables, most appropriate method, filters, etc.?
20:16 Can an assessee switch over to a new, most appropriate method, different from the one taken in the TP Study?
25:30 Can advance pricing agreements executed for earlier years form the basis for determining the ALP?
27:52 Can Section 144C be applied prospectively or retrospectively?
47:05 Is the arm's length price (ALP) determined by ITAT final and cannot be looked into by the High Court?
54:19 Whether money lent by way of preference shares could attract TP provisions?
