Secondary Adjustments and Business Restructuring TP India: Section 92CE Under the 2025 Act and the New Section 163 Framework

Secondary Adjustments Transfer Pricing in Bangalore | Section 92CE business restructuring TP India An Indian R&D centre’s TP audit concludes with a primary adjustment of INR 25 crore, lifting the cost-plus margin from 12% to 13.5%. The company accepts the adjustment, pays the additional tax, and considers the matter closed. Eighteen months later, the assessing […]