The Taxmann Podcast
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The Taxmann Podcast
Exploring the 'Other Method' under Rule 10AB for Unique Intangibles | Case Studies & Insights
Welcome to Taxmann Podcast's Latest Episode, where we delve into the fascinating world of transfer pricing and its complexities. We are joined by Karishma R Phatarphekar, Partner at Deloitte India, as we explore the intriguing 'Other Method' introduced by Rule 10AB.
Join us as we discuss the nuances of the 'Other Method' and its practical applications. Discover how this unique approach allows simulated transactions without the need for actual transactions, making it a potent tool when comparable instances are scarce. Through real-life case studies, including a notable ruling by the Mumbai Tribunal, we explore how the 'Other Method' effectively works out hypothetical prices in uncontrolled situations, especially for hard-to-value intangibles.
Stay tuned to broaden your understanding of transfer pricing and the innovative 'Other Method'!
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