Introduction: When Tax Authorities and Multinational Corporations Collide Global business operations bring immense opportunities—but they also create complex tax challenges. For companies like Unilever Industries (P.) Ltd., which operates across multiple jurisdictions, the question of how to

Introduction: A High-Stakes Battle in Transfer Pricing The intersection of transfer pricing regulations and Special Economic Zone (SEZ) benefits has long been a contentious space, with businesses navigating a fine line between compliance and optimization. Aurobindo Pharma

The determination of arm’s length price (ALP) is a cornerstone of transfer pricing regulations in India, ensuring that transactions between associated enterprises (AEs) are conducted fairly and without tax manipulation. Section 92C of the Income Tax Act,

The concept of Specified Domestic Transactions (SDTs) was introduced in Indian tax law to ensure that transactions within India, involving related parties, adhere to arm’s length pricing principles—similar to international transfer pricing regulations. Under the Income Tax