Case Law Analysis
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CA Rohan Pandey

CA Rohan Pandey

Rohan Pandey, chartered accountant, is an avid transfer pricing and international tax writer and is having over 5 years of experience in the field.

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The concept of arm’s length price is the cornerstone of transfer pricing. It provides that a transaction entered into between two or more entities of the same group shall not be influenced by the relationship of the transacting parties and therefore shall adhere to the generally accepted pricing and trade policies.

The recent practice of the Indian revenue authorities (hereinafter “IRA”) have been notoriously disallowing the claim of the taxpayer towards payment made for intragroup services, royalty and management fee. The ideology adopted by the IRA has been by rejecting the transfer pricing approach applied by the taxpayer in its study to benchmark the impugned transactions and substituting it with ‘CUP’ and thereby reducing the arm’s length price (hereinafter “ALP”) of the transaction as NIL.

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