Few observations about Indian TP
{"Image DocumentName": "Few observations about Indian TP", "Image ImageDescription": "Five (now six!) methods \u2013 NO preferred method. CUP, Cost-Plus, RPM, TNMM and Profit-split are the FIVE usual suspects and a sixth method allowing any other quantifiable method was recently notified. TNMM (and CUP) rules the roost in practice. ALP is calculated via arithmetic mean of comparable prices. Threshold limit of international transactions for reference to TPO reference is Rs.15 crores (Rs.150 million) Prowess\u2122 & CapitalLine\u2122 company databases are used for TP reports by all parties including Revenue Dept. High volume of transfer pricing litigation today; most TP litigations have not reached High Courts/Apex Court. Litigation loop \u2013 many cases remanded back to AO/TPO.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}