CA Sunitha Suri
Sunitha is a Chartered Accountant with over 10 years’ experience in international taxation
She is also a Cost and Management Accountant (India) and Cost Management Accountant (UK)
She has co-authored the chapter ’Dispute Resolution’ in the book ‘Transfer Pricing Law and Practice in India’ by Deloitte
Prepared a paper on ‘Transfer pricing implications on Group Employee Stock Option Plan’
Handled responses to tax queries for to the column ‘Your taxes’ in the newspaper ‘Hindu Business Line’ for over a year
She has conducted seminar and training sessions on ‘International tax’ and ‘Transfer Pricing’
Introduction to Transfer Pricing Transfer Price “Transfer Price” is the price at which an enterprise charges for its transaction within its group entitiesInternational transaction involves more than …
Penalties for non-compliance – Transfer Pricing The Act has prescribed strict penalties for non-compliance in terms of non-disclosure or incorrect disclosure Question International group shall maintain information and …
Income from transaction with Non-Residents – Transfer Pricing Applicability Section 92 is the charging section for Chapter X of the Act. Sec 92 provides that any income …
Limitation of interest deductions – transfer pricing Introduction Popularly known as ‘Thin Capitalization Rules’, this provision intends to cap the interest that can be paid to the …
International Transaction [Section 92B] – Transfer Pricing Transfer pricing provisions are applicable to determine the arm’s length price of international transaction and specified domestic transaction. Though, …
Secondary Adjustment – transfer pricing Introduction As per the OECD’s TP guidelines for Multinational Enterprises and Tax Administrations (OECD TP Guidelines), secondary adjustment may take the form …