CA/CMA Final DT & International Tax Revision May/Nov 2024 | Transfer Pricing | CA Atul Agarwal AIR 1
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- Опубліковано 28 сер 2024
- Topics Covered -
Transfer Pricing
ALP Computation Shortcut
Section 94, 94A, 94B
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Int'l Txn 8:52
Deemed Int'l Txn 15:32
CUP 20:00
Resale Price 32:35
Cost plus 37:40
Profit spilt 43:40
TNMM 45:28
Adjustment shortcuts 48:27
Effect of ALP by AO 1:06:00
TPO 1:11:00
SafeHarbour 1:14:00
APA 1:15:42
Primary & Secondary Adj 1:36:20
92D&92E 1:50:05
CBCR 1:53:44
Domestic TP 2:02:30
Bonus sTripping 2:04:00
Limitation to Inttt deduction 2:12:30
Three Imp topics
Calculation of ALP,
Secondary adjustments
Limit on intt dedn
Thank you!
Thank you 🎉
57:00 Range adjustment for more than one ALP
Thank you
Thank you boss
CHANGE
01:51:19 NOW its within 10 days + Additional 30 days
From watching these lectures as a student to now watching them as a qualified CA, for interview preparations, is a surreal feeling ! Thank you Atul Sir !
I am in the same boat
Don't want to criticize other teachers but there is no comparison
The best i have ever seen 🔥🔥
0:01 1) TP basics
18:02 2) Computation of ALP
48:32 Short cut
1:14:02 3) APA
1:36:21 4) Secondary Adjustment
1:50:07 5) TP Miscellaneous
2:08:26 6) NJA
2:12:31 7) Limitation of interest Deduction
18:01 computation of ALP.
52:26 more than 1 ALP.
1:04:24
1:13:58
1:36:19 secondary adj.
1:50:09 doc
1:52:05 penalties
1:53:44 cbc reporting.
2:03:41 sec-94 and NJA.
19:54 Cup Method
32:31 Resale Price Method
37:39 Cost Plus Method
48:31 Functional Adjustments shortcut 🔥
Best part is the shortcut, that makes this topic much easier. Thanks a lot sir.
*Calculation of ALP* (Adjustment Shortcut) - 48:27
*Secondary Adjustment* - 1:36:20
*Limitaion to Intt Deduction* - 2:12:30 2:19:21
Very short and to the point and achieve 100% of Marks
Being a first-time reader and I'hv completed a whole chapter in half day
Thanks a lot, Sir for giving your 200% effort to this revision Lecture.
Radhey Radhey❤❤
So your score in direct tax?
Jindgi me aapse milna jarur chahunga.
You make difficult things easier.....
Radhe Radhe
Even bb sir couldn't expalin this topic better than him
I totally agree!!
Baat toh shi hai
Right
I also agree totaly
Absolutely Correct.
No one comes as close to him when making things feel easy, the best in CA fraternity in the country.
At 01:51:10
in the last point, the time period is 10 days (rather than 30 days) as per module.
Yes ammendment.. Thank you
Why it takes 6 hour to complete 2.5hr lecture ?
Revision class aisa hai to fir class kaisa hoga🤔 bahot achha laga
2:29:23 This is about Q11 from Atul QB (ICAI May 2018) - Amar P Ltd Bangalore
How to do it in percentage?
@@snehajoseph1363 It is May 2018 exam question. You better do it with ICAI method only to get full marks.
Sir, thank you so much for this wonderful revision lecture. There are so many revision videos on YT but this tops them all. It's worth the time. The shortcuts you mentioned are the cherry on top.
He's literally the best at what he does. He makes our syllabus look so easy and explains better than anyone else ❤
48:32 shortcut for ALP
20:00 to 52:25 Transfer pricing methods
Remaining Method and part by BB
Everything I had understood but after some time gap again confusions
Now I got the solution
Thank you ❤❤
Got clarity after watching this lecture. Thank you
Royalty Taxable Rate is now 20 % where no PE is there in India and incase of PE in India then Taxable at 40% 1:08:25 1:08:43
Sir aapne bhaut aache se krwaya hn , thank you so much ❤️...
Ps: agr kisse ne ek baar bhi yeh chapter nhi pda hn toh aap yeh vedio dekh skte hn isme ek ek concept aaise hei pdaya gya hn jaisse regular class m pdaya jata hn... then aap question solve kr lena... in case if someone need teacher's help for questions toh unke liye bhi bhaut sare teacher ki vedios hn for questions solving and atul sir ne marathon ke sath m bhi questions solve krwaye hn toh aap yeh part bhi dekh skte ho for questions
Thank you so much sir ❤
Since last 2 attempt my yeh topic left kar raha tha Ajj pata chala yeh topic to easy tha... Thanks sir for your help
02:04:00 Bonus Stripping Transaction
Thankyou for making me a CA❣️
Is sir classes good for dt if i want exemption
@@thefryguy4u yes he is extremely amazing. He is providing Dt notes free of cost on his website. You will find Dt very interesting.
@@tamannh what about scmpe?
@@hafeezahamedsyedHe has provided notes of scmpe along with revision lectures. This will help you.
@@tamannh is his notes enough? or do we need to refer study mat along with it? scmpe has mostly theory. so is that notes enough?
48:23 to 52:30...shortcut
1:15:50...APA
1:36:18 to 1:50:08...secondary adjustment
1:52:05...penalties
1:53:42 till 2:02:31..cbc
2:12:17...94B...limitation of interest deduction... 2:15:50
92B(2)...15:00
From watching his revision videos for exam preparation to watching for interview!
Saw this msg most of time during preparation for exams but now experiencing this is a GREAT FEELING💗
Thankyou so much Sir for all the guidance 🙏
Just want to thank you atul sir.......I purchased ur dt book and it really helped and now I am a CA.
How much did u score in DT and how did it help, can u pls. Share thank you and congratulations :)
@@AK-vj6rz yes i too want to know
one of the best 👌 sir of all time now
amazing teaching ❤ love you and My dream you teach at international level really many CPA Or CMA students will be blessed to pass
2:12:22 Limitation of Interest Deduction Sec 94B
No One Teach The Entire Concepts Like You....If anyone who is even reading first time i will suggest it is best,...I have gone through many teachers but Like This No One Will Explain,The Way He Teach Clearly Show's How He Get AIR 1 .....Farak hai farak hai farak hai enki class m or dusre teachers ki class main... Thank you Atul Sir 🤍
hello u did not take sir's full course videos? or any other sir's videos? u studied for the first time directly from revision videos of atul sir? please your input would be greatly valued
@@ankitamainghi3956No I have taken a lecture but this chapter is somewhere far better explained by Atul sir...
@@kajal0412 ohh okay got it. Could u please guide me as to whether there are any topics in DT that can be self studied or u have to watch lectures for all the chapters?
@@ankitamainghi3956 For better understanding I will suggest take classes, Subject like DT need more clarity,.. If you haven't done any classes then select better classes according to you
@@kajal0412 okay this makes sense. Thank you so much Kajal for such prompt responses. Really appreciate your help !
Adjustment in CUP method 22:40 (self)
49:52 Learn - Adjustments
radhe radhe atul bhaiya! thank you so much for simplifying such tricky topic
02:03:40 Dividend stripping, Bonus stripping
Hello sir I am cs professional student , aapne eatne ache sare topic smjaye thaku so much sir , very amazing lecture 😊
Thankyou Atul sir. Though I'm not a CA student still I understood everything clearly. Also this is my first time learning entire transfer pricing chapter.
Just here to say thanks Already appeaed for NOV 22 just with revision lecture of Atul sir , awaiting for results.🙏
.
All the best. Best Wishes.
Waiting for someone to ask if you cleared. 😂😂
Did u clear?
@@dishagoenka8016 Had you appeared?
simply making things super easy, that is Atul sir
tnq sir
47:56- functional adjustments shortcut
The best video on transfer pricing. ❤
Thank you so much.
Best lecture For CMA Final Students,each and every concept cleared
Thank you Sir for this comprehensive lecture on Transfer Pricing and delivering the clarity at its best. It's a request to upload lectures of Tax Audit, Black Money Act and Questions of Total Income at the earliest. 🙏
Thanks and Regards
thankyu so much sir 🤗🙏🏻❤️🤗🤗🙏🏻🙏🏻🎂🥳🎈🎈🎁🤟🤟🎊🎊🎊🎊✌️✌️✌️✌️✌️
Radhe Radhe Sir..Thank you so much Sir 😊
1:33:06 effect of APA💚
1:55:56 Master file
2:12:26 most imp 3 topics💚
Bhagwan ka taufa ho aap
Mujhe toh lagta hai ki khud bhagwaan hi aa gaye hain. 🙏
Bilkul sahi...... 🔥🔥🔥🔥
18:00 to 52:30- methods of computation of ALP
Radhe Radhe ❤. What a lecture ! Excellent sir.
Thank you so much Sir
Radhe Radhe🙏
25:50 FOB & CIF Difference
Important Adjustments In Various Methods 47:47
Thank you so much for making topics like these so easy to remember and understand .
Came here after clearing CA ...feels good
Sir, a Dubai entity is rendering branch incorporation services in Dubai. Agreement is in the name of an Indian Parent company. Invoice will be raised to Indian Parent company. Dubai entity has no pe in India. Is this transaction will attract WHT in India?
Amazing❤❤...... revision video is equally to Regular batch
Atul agrawal is best of them all ..
Ab jaake samjha crystal clear difference between primary adjustment and secondary adjustment
Functional difference confusion after gap
Pain point
Mujhse to raha nhi gaya hence vapas comment 😅😅but well done 👏❤
Sir charan kaha h aap k, bilkul makhan ki trh pda diya itna khatarnak chapter ❤🙏
Clarity with limited time.......❤❤❤❤.best lecture ever.🙏🙏🙏
Thank you so much sir god bless uh and ur family
Crystal clear explanation....👍
NR TAXATION ka aisa hi video aap laane wale the....kab laenge woh?
Thanku sir as u showing gratitute towards ca student by providing revision videos and lectures
Best i have ever seen❤
Radhey Radhey sir😊
Thank you so much 💓
Excellent explanation..simplicity and to the point
Sir I Am in Big Confusion About Paper 6. I Got 54 marks in Paper 6C International Taxation In Nov 2022.And 37 marks in May 2023. Instead Of 37 marks iF i get 69 Marks Then My Group 2 is Completed Now iam in Confusion whether I have to take 6C or 6D (Economic laws) Please Suggest Me All Are Saying 6D is Easy
Sir ek Royalty ka bhi shortcut bna do functional adjustment ke liye
bonus strip vale me kese pata chalega ke orignal hi beche he bonus share nai beche ?
Sir ek complete & comprehensive video banayiye for how to prepare for scmpe bcz multiple attempts ke baad pass nahi ho pa rahe hain scmpe main. 🙏
Sir in sec 94B calculation of excess interest me interest to AE* -30%of EBITDA.....me *Total interest Lena hai ya interest to AE Lena hai
Sir Please take lectures in English so that all students will be blesses and easy to understand..😢
Thank You Sir for this wonderful explanation and notes
1:46:15 surcharge
If not, is it Mandatory to share TRC & form 10F by Dubai entity to Indian entity
I have a doubt. In resale price method. Why are we adding brand value to cost. Actually the sale price already includes brand value im assuming.
Maja aa gya sir lecture dekh ke simply awsome
Radhe radhe🙏🙏🙏
Radhe Radhe sir ji🙏🙏
Sir does your all the revision lectures of may 23 includes amendment
What a teacher 💎 🙏🙏🙏🙏
48:37 shortcut
APA 1:15:00
Effect of APA 1:31:40
Helpful video. Thank you!
All Alp calculation methods should be explained in more proper way.
Raadhe raadhe sirji ♥️♥️
Sir, due date of 31st October of A.Y is for Audit Report and not Form No. 3CEB right ? Audit report means Part A of Form No.3CEB ? then what is the due date for Form No. 3CEB, pls reply sir
Thank you sir for the wonderful revision!
Sir NR Taxation Please 🥺!
Sir, In secondary adjustment, what is the time limit for repatriation when entered into APA? Is it due date of roi? (In Bhanwar borana's book it says that it depends on whether Apa is entered upto or after due date of roi)
90 days from due date
1:20:37 Roll back provision
Sir I hv a doubt regarding something in Associated Enterprise .
Pls kindly answer to my query as given below : .
Suppose A Ltd has 28% voting rights in BLtd and B Ltd has right to appoint more than 50% of BOD in C Incorporation and if A Ltd and C Inc does any transaction then are they(A Ltd & C Incorporation) Associated Enterprise or not . Kindly pls reply to my query Sir .
Thank You so much Sir✨️
Sir Expected se bhi upper level ki understanding ❤❤ Thanks
Bonus stripping not there in study material....do we need to study this
In Qb , in secondary adjustment..... interest calculaed from the date of order itself but not from nextday of date of order?..... which is correct one?
Functional adjustment 47:53
Hello Sir , Radhe Radhe , Aap Bahut Aacha Padhate Ho
1:09:45
ab rate of royalty 20% hoga na?...115A me