Chartered Accountants emblemPalivela Devdas & Associates
International Tax & Transfer Pricing

Litigation.

Representation in transfer-pricing and international-tax disputes, including APA and MAP.

Overview

About this service.

Applicability

Multinational groups and cross-border investors facing transfer-pricing adjustments or international-tax disputes in India.

International-tax and transfer-pricing disputes arise on treaty interpretation, PE attribution and the arm's-length pricing of related-party transactions. Representation requires careful factual development and a well-documented technical position.

Dispute-resolution work includes Transfer Pricing Officer (TPO) audits, Dispute Resolution Panel (DRP) filings, and appeals before the Income-tax Appellate Tribunal.

The firm also advises and represents clients in Advance Pricing Agreement (APA) and Mutual Agreement Procedure (MAP) proceedings for the resolution of cross-border disputes.

Scope of work

What the engagement covers.

Transfer Pricing Officer (TPO) audit representation

Dispute Resolution Panel (DRP) filings

Appeals before the Income-tax Appellate Tribunal

Advance Pricing Agreement (APA) advisory and representation

Mutual Agreement Procedure (MAP) representation

Counsel briefing for High Court and Supreme Court matters

Standards & framework

Applicable laws and standards.

Income-tax Act, 1961
Sections 92 to 92F, 144C
OECD Transfer Pricing Guidelines
Tax treaties (DTAAs)
MAP article
Frequently asked

Top questions.

The questions clients most often ask about this service. For anything specific to your situation, write to the firm.

Transfer-pricing adjustments and international-tax disputes such as PE attribution and treaty interpretation.

An examination of related-party pricing by the Transfer Pricing Officer.

The Dispute Resolution Panel — an alternative to the first appeal for eligible assessees.

The Mutual Agreement Procedure — a treaty mechanism to resolve cross-border disputes between the two countries' authorities.

An Advance Pricing Agreement can pre-empt disputes by fixing the pricing methodology in advance.

Before the DRP or the Commissioner (Appeals), and the Income-tax Appellate Tribunal.

Yes. MAP and treaty relief can address economic double taxation arising from an adjustment.

Yes. TPO audits and appeals are handled under partner supervision.

They vary by forum; timelines are outside the firm's control.

Yes, for High Court and Supreme Court matters.

Discuss an engagement

Looking for litigation support?

Write to the firm to discuss the engagement. Each engagement is scoped through a formal letter, preceded by independence and conflict-of-interest checks.

info@paliveladevdas.comSomajiguda, Hyderabad