{"id":164,"date":"2008-12-27T16:14:03","date_gmt":"2008-12-27T16:14:03","guid":{"rendered":"http:\/\/www.itatonline.org\/articles_new\/?page_id=164"},"modified":"2008-12-27T17:26:05","modified_gmt":"2008-12-27T17:26:05","slug":"test","status":"publish","type":"page","link":"https:\/\/itatonline.org\/articles_new\/test\/","title":{"rendered":"Test"},"content":{"rendered":"<div class=\"mukesh\">\n<ul>\n<li><a href=\"#background\">Background, purpose and object of the Transfer Pricing provision<\/a><\/li>\n<li><a href=\"#1922\">Transfer Pricing provisions under the 1922 Act<\/a><\/li>\n<li><a href=\"#memo\">Relevant extracts of the Memorandum explaining the provisions of the Finance Bill<\/a><\/li>\n<li><a href=\"#object\">Relevant extract from the Statement of Objects and Reasons dealing with transfer pricing<\/a><\/li>\n<li><a href=\"#cbdt\">CBDT Circular explaining the object of the Transfer Pricing provisions<\/a><\/li>\n<li><a href=\"#cbdt2\">Relevant extract from Circular No.12 dated 23.8.2001 issued by the CBDT<\/a><\/li>\n<li><a href=\"#scheme\">The statutory scheme of the Transfer Pricing provisions<\/a> <\/li>\n<li><a href=\"#ae\">Associated Enterprises<\/a> <\/li>\n<li><a href=\"#it\">International Transaction<\/a> <\/li>\n<li><a href=\"#alp\">Arms\u2019 Length Price (\u201cALP\u201d) <\/a><\/li>\n<ul>\n<li><a href=\"#cup\">Comparable uncontrolled price method<\/a> <\/li>\n<li><a href=\"#resale\">Resale price method<\/a> <\/li>\n<li><a href=\"#cost\">Cost plus method <\/a><\/li>\n<li><a href=\"#profit\">Profit split method <\/a><\/li>\n<li><a href=\"#tnmm\">Transactional net margin method <\/a><\/li>\n<\/ul>\n<li><a href=\"#variation\">Acceptable variation in arms\u2019 length price<\/a> <\/li>\n<li><a href=\"#variation\">Adjustment is only for the Revenue\u2019s benefit <\/a><\/li>\n<li><a href=\"#asst\">Assessment Procedure <\/a><\/li>\n<li><a href=\"#tpo\">Computation of ALP by the Transfer Pricing Officer<\/a> <\/li>\n<li><a href=\"#AO\">Assessing Officer bound by the ALP determined by the TPO<\/a> <\/li>\n<li><a href=\"#hearing\">Hearing by the TPO is mandatory<\/a> <\/li>\n<li><a href=\"#docs\">Requirement relating to information and documents<\/a> <\/li>\n<li><a href=\"#audit\">Requirement relating to Auditor\u2019s report<\/a> <\/li>\n<li><a href=\"#penalty\">Penalties in relation to the Transfer Pricing provisions<\/a> <\/li>\n<li><a href=\"#summary\">A summarized overall review of the provisions<\/a> <\/li>\n<li><a href=\"#other\">Other provisions akin to Transfer Pricing<\/a> <\/li>\n<li><a href=\"#judgements\">Judgements \/ decisions \/ orders on transfer pricing<\/a> <\/li>\n<ul>\n<li><a href=\"#sc\">Supreme Court<\/a> <\/li>\n<li><a href=\"#hc\">High Courts<\/a> <\/li>\n<li><a href=\"#itat\">Tribunal<\/a> <\/li>\n<li><a href=\"#aar\">Authority for Advance Rulings<\/a> <\/li>\n<\/ul>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Background, purpose and object of the Transfer Pricing provision Transfer Pricing provisions under the 1922 Act Relevant extracts of the Memorandum explaining the provisions of the Finance Bill Relevant extract from the Statement of Objects and Reasons dealing with transfer &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/itatonline.org\/articles_new\/test\/\"> <span class=\"screen-reader-text\">Test<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-164","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/pages\/164","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/comments?post=164"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/pages\/164\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/media?parent=164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}