| Event Description : |
Topic 1:
TP Big picture
- The RP Maze
One big comparison table: TP 92A/162 vs. 40A(2)(b) vs Co. Act 2(76) vs SEBI RPT vs AS 18. Highlight - same party can be RP in one law, not in another.
- The ALP Principle
Why ALP exists everywhere. Then why TP ALP is most stringent - Link to Customs SVB.
Professional Opportunity & Risk for a Non-TP CA
- Indian TP compliances
- When is 3CEB mandatory? Even if no international txn but SDT > 1 cr?
- Opportunities for international assignments
Topic 2:
The session will provide a practical understanding of the lifecycle of a Transfer Pricing (TP) audit, covering the process from identification of international transactions and determination of Arm’s Length Price (ALP) to reporting, documentation and audit defence.
Through case studies involving common related-party transactions, the session will discuss selection of the Most Appropriate Method (MAM), key filters and considerations in benchmarking, practical aspects of Form 3CEB reporting, and documentation required to substantiate and defend the ALP.
The session will also briefly cover the key TP compliance requirements, timelines and penal consequences of non-compliance, providing participants with a practical framework for managing transfer pricing assignments and audits effectively
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| Convener : |
CA Sikandar Manmohan Yadav
9833070943
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| Dy. Convener: |
CA Aman Giriraj Khandelwal
9892657459
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| Meeting No. : |
Study Circle Meeting : 21/2026 |
| Date & Day: |
06 Sep 2026 Sunday |
| Time: |
09:00 AM - 01:00 PM |
| Topics & Speakers: |
Transfer Pricing decoded - From Related parties to Arm's length
CA Alok Sarda
Key issues in undertaking a Transfer Pricing Audit
CA Mahesh Gautam Nayak
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| Venue |
Sarvoday A/c Hall
Shree Vardhaman Sthanakwasi Jain Sangh - Borivali,
L. T. Road,
Next to Radha Krishna Restaurant,
Borivali (W)
Mumbai - 400 092
Google map Link for Venue:-
https://maps.app.goo.gl/XTKAeqZTMtuWzoD3A?g_st=ac |
| Organised by: |
Borivali (Central) CPE Study Circle of WIRC of ICAI |
| CPE Hours: |
4 Hours |
| Co ordinators: |
 CA Lalitchandra Mansukhbhai Panchal 9320249933
CA Ravi Jagdish Soni 9869370041
CA Vipul Manharbhai Shah 9820604323
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| Participation Fees: |
For BCSC Members - Free, For Non- BCSC Members - Rs.500+GST.
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