Transfer Pricing

With the Increasing number of intercompany transactions within multinational groups, Transfer Pricing has become one of the most critical tax risk management issue for global businesses. In India, transfer pricing litigation has grown significantly, making robust documentation and strategic planning essential for compliance and dispute mitigation.

At Lalit Rakesh & Associates, we provide comprehensive transfer pricing advisory, documentation, and litigation support to help businesses comply with regulatory requirements while aligning their transfer pricing policies with global business objectives.

Transfer Pricing Documentation

Preparation of robust transfer pricing documentation in accordance with Indian Transfer Pricing Regulations and international best practices.

Arm’s Length Price (ALP) Determination

Advising on determination of Arm’s Length Price and selection of the Most Appropriate Method (MAM) for intercompany transactions.

FAR Analysis (Functions, Assets & Risks)

Detailed analysis of Functions performed, Assets employed, and Risks assumed to establish an appropriate transfer pricing framework.

Benchmarking & Comparable Analysis

Use of reliable public databases (domestic and international) to identify comparable companies and determine arm’s length margins.

Transfer Pricing Litigation & Controversy Management

Representation and assistance during transfer pricing assessments, audits, and dispute resolution before tax authorities.