Tag Archives: UCB India (P.) Ltd.

Ad Hoc Transfer Pricing Adjustments Without Applying Prescribed Methods Are Illegal and Interest Under Section 234A Is Unwarranted for Portal Technical Glitches

By | September 14, 2026

Ad Hoc Transfer Pricing Adjustments Without Applying Prescribed Methods Are Illegal and Interest Under Section 234A Is Unwarranted for Portal Technical Glitches Issue Transfer Pricing: Whether the Transfer Pricing Officer (TPO) can make an ad-hoc transfer pricing adjustment by reallocating consideration between an assessee and its Associated Enterprises (AEs) without applying any of the mandatory… Read More »