CA/CMA Final DT & International Tax Revision May/Nov 2024 | Transfer Pricing | CA Atul Agarwal AIR 1

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  • Опубликовано: 24 ноя 2024

Комментарии • 348

  • @CAkeshav_lohia99
    @CAkeshav_lohia99 Год назад +182

    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

  • @rohankhanna6174
    @rohankhanna6174 9 месяцев назад +60

    CHANGE
    01:51:19 NOW its within 10 days + Additional 30 days

  • @akhileshladdha2596
    @akhileshladdha2596 9 месяцев назад +8

    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

  • @pratibhakhandelwal1504
    @pratibhakhandelwal1504 Год назад +51

    Don't want to criticize other teachers but there is no comparison
    The best i have ever seen 🔥🔥

  • @sabavora7548
    @sabavora7548 Год назад +106

    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 !

    • @TechTORA
      @TechTORA 10 месяцев назад +2

      I am in the same boat

  • @TownTravelling
    @TownTravelling Год назад +21

    Best part is the shortcut, that makes this topic much easier. Thanks a lot sir.

  • @gauravbadgujar8308
    @gauravbadgujar8308 Год назад +6

    *Calculation of ALP* (Adjustment Shortcut) - 48:27
    *Secondary Adjustment* - 1:36:20
    *Limitaion to Intt Deduction* - 2:12:30 2:19:21

  • @gaganchopra835
    @gaganchopra835 Год назад +35

    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❤❤

  • @rajeshranjan9093
    @rajeshranjan9093 Год назад +32

    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.

    • @sonali4026g
      @sonali4026g Год назад +3

      19:54 Cup Method
      32:31 Resale Price Method
      37:39 Cost Plus Method
      48:31 Functional Adjustments shortcut 🔥

  • @CA_Chirag_Mehndiratta
    @CA_Chirag_Mehndiratta Год назад +16

    Jindgi me aapse milna jarur chahunga.
    You make difficult things easier.....
    Radhe Radhe

  • @dhruvthakkar1964
    @dhruvthakkar1964 8 месяцев назад +13

    No one comes as close to him when making things feel easy, the best in CA fraternity in the country.

  • @princebansal5831
    @princebansal5831 9 месяцев назад +7

    At 01:51:10
    in the last point, the time period is 10 days (rather than 30 days) as per module.

  • @swatantrasingh7993
    @swatantrasingh7993 7 месяцев назад +2

    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

  • @CAShubham0707
    @CAShubham0707 Год назад +8

    48:32 shortcut for ALP

  • @devanshiattri3726
    @devanshiattri3726 Год назад +11

    He's literally the best at what he does. He makes our syllabus look so easy and explains better than anyone else ❤

  • @sonali4026g
    @sonali4026g Год назад +7

    2:29:23 This is about Q11 from Atul QB (ICAI May 2018) - Amar P Ltd Bangalore

    • @snehajoseph1363
      @snehajoseph1363 Год назад

      How to do it in percentage?

    • @sonali4026g
      @sonali4026g Год назад +1

      @@snehajoseph1363 It is May 2018 exam question. You better do it with ICAI method only to get full marks.

  • @yuktasakpal7640
    @yuktasakpal7640 Год назад +7

    Got clarity after watching this lecture. Thank you

  • @Suhasshetty7
    @Suhasshetty7 Год назад +7

    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.

  • @ritiksharma4785
    @ritiksharma4785 Год назад +303

    Even bb sir couldn't expalin this topic better than him

  • @namratagautam3101
    @namratagautam3101 Год назад +4

    Everything I had understood but after some time gap again confusions
    Now I got the solution
    Thank you ❤❤

  • @akshatasakpal2444
    @akshatasakpal2444 Год назад +3

    2:12:22 Limitation of Interest Deduction Sec 94B

  • @thatcagirl_
    @thatcagirl_ 10 месяцев назад +5

    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 🙏

    • @ShreeRamKrushn
      @ShreeRamKrushn Месяц назад

      Plz guide us for dt and idt
      ie TOPIC WISE , REVISION LECTURES
      AND
      EXPERT ADVICE 😂 FOR US TO GET RESULT OF "SUCCESSFUL"

  • @sandeepkamble9922
    @sandeepkamble9922 Год назад +3

    02:04:00 Bonus Stripping Transaction

  • @CA_Mansi
    @CA_Mansi Год назад +3

    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 ❤

  • @abc-cc6fb
    @abc-cc6fb Год назад

    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

  • @CA_Chirag_Mehndiratta
    @CA_Chirag_Mehndiratta Год назад +4

    49:52 Learn - Adjustments

  • @ap3261
    @ap3261 7 месяцев назад +2

    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.

  • @varshasoni4295
    @varshasoni4295 Год назад +3

    Hello sir I am cs professional student , aapne eatne ache sare topic smjaye thaku so much sir , very amazing lecture 😊

  • @Kahaani__..
    @Kahaani__.. Месяц назад +1

    No one.. literally no one can beat Atul sir in DT....his knowledge and way of explaining each and every topic is top notch...

  • @shivashinh9464
    @shivashinh9464 Год назад +3

    radhe radhe atul bhaiya! thank you so much for simplifying such tricky topic

  • @bhadoriyaritesh1848
    @bhadoriyaritesh1848 Год назад +3

    Since last 2 attempt my yeh topic left kar raha tha Ajj pata chala yeh topic to easy tha... Thanks sir for your help

  • @Nirmasoni247
    @Nirmasoni247 Месяц назад +1

    Thank you sir ALP calculations was too confusing. Had cried while solving questions of same. You made it easy.. solved each and every question of ALP in one go.. so greatful that I'm student in atul sir's era😊

  • @Dipsriya
    @Dipsriya Год назад +12

    Just want to thank you atul sir.......I purchased ur dt book and it really helped and now I am a CA.

    • @AK-vj6rz
      @AK-vj6rz Год назад +2

      How much did u score in DT and how did it help, can u pls. Share thank you and congratulations :)

    • @Nasdaq878
      @Nasdaq878 Год назад

      ​@@AK-vj6rz yes i too want to know

  • @NehaPrajapati-xt5gm
    @NehaPrajapati-xt5gm Месяц назад +2

    sir blkl clear concept .thanks a lot ......jai shree RADHEY

  • @KrsnaConsciousness..
    @KrsnaConsciousness.. Год назад +3

    Radhe Radhe Sir..Thank you so much Sir 😊

  • @FaizanKhan-pn9vj
    @FaizanKhan-pn9vj Год назад +9

    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

  • @rajlaxmigoel9530
    @rajlaxmigoel9530 Год назад +2

    47:56- functional adjustments shortcut

  • @tamannh
    @tamannh Год назад +15

    Thankyou for making me a CA❣️

    • @thefryguy4u
      @thefryguy4u Год назад

      Is sir classes good for dt if i want exemption

    • @tamannh
      @tamannh Год назад +1

      @@thefryguy4u yes he is extremely amazing. He is providing Dt notes free of cost on his website. You will find Dt very interesting.

    • @hafeezahamedsyed
      @hafeezahamedsyed Год назад

      @@tamannh what about scmpe?

    • @tamannh
      @tamannh Год назад +1

      @@hafeezahamedsyedHe has provided notes of scmpe along with revision lectures. This will help you.

    • @hafeezahamedsyed
      @hafeezahamedsyed Год назад

      @@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?

  • @mukeshgupta5990
    @mukeshgupta5990 Год назад +6

    Why it takes 6 hour to complete 2.5hr lecture ?

  • @rajlaxmigoel345
    @rajlaxmigoel345 Год назад +1

    18:00 to 52:30- methods of computation of ALP

  • @RajshekarIengar
    @RajshekarIengar Год назад +4

    Thank you so much Sir
    Radhe Radhe🙏

  • @naveensaichandu6921
    @naveensaichandu6921 Год назад +4

    Radhe Radhe ❤. What a lecture ! Excellent sir.

  • @kajal0412
    @kajal0412 Год назад +1

    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 🤍

    • @ankitamainghi3956
      @ankitamainghi3956 2 месяца назад

      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

    • @kajal0412
      @kajal0412 2 месяца назад

      ​@@ankitamainghi3956No I have taken a lecture but this chapter is somewhere far better explained by Atul sir...

    • @ankitamainghi3956
      @ankitamainghi3956 2 месяца назад

      @@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?

    • @kajal0412
      @kajal0412 2 месяца назад

      @@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

    • @ankitamainghi3956
      @ankitamainghi3956 2 месяца назад +1

      @@kajal0412 okay this makes sense. Thank you so much Kajal for such prompt responses. Really appreciate your help !

  • @manishpurohit8509
    @manishpurohit8509 Год назад +2

    thankyu so much sir 🤗🙏🏻❤️🤗🤗🙏🏻🙏🏻🎂🥳🎈🎈🎁🤟🤟🎊🎊🎊🎊✌️✌️✌️✌️✌️

  • @caupdates7006
    @caupdates7006 Год назад +5

    Thanku sir as u showing gratitute towards ca student by providing revision videos and lectures

  • @GoldenSunrise2190
    @GoldenSunrise2190 4 месяца назад

    1:52:18
    1:33:06 effect of APA💚
    1:55:56 Master file
    2:12:26 most imp 3 topics💚

  • @ganeshboraste6513
    @ganeshboraste6513 Год назад +13

    Just here to say thanks Already appeaed for NOV 22 just with revision lecture of Atul sir , awaiting for results.🙏
    .

  • @jijachad5090
    @jijachad5090 Год назад +2

    25:50 FOB & CIF Difference

  • @somdeepbasu
    @somdeepbasu 4 месяца назад +1

    The best video on transfer pricing. ❤
    Thank you so much.

  • @dhavalsoriya9896
    @dhavalsoriya9896 7 месяцев назад +1

    02:03:40 Dividend stripping, Bonus stripping

  • @Istiyak_Khan
    @Istiyak_Khan Год назад +1

    Important Adjustments In Various Methods 47:47

  • @skaja123
    @skaja123 4 месяца назад +1

    Best lecture For CMA Final Students,each and every concept cleared

  • @srikantaswain3073
    @srikantaswain3073 Год назад +1

    Clarity with limited time.......❤❤❤❤.best lecture ever.🙏🙏🙏

  • @Sumitsitaula
    @Sumitsitaula Месяц назад +1

    Sir the way you make concept clear no one can do it hats off to you I had taken class from another faculty but was never able to get clarity no matter how much time I studied but by just watching your revision every question is being solved and concept has been cleared thank you sir Radhey Radhey

  • @sourabhkhetan6205
    @sourabhkhetan6205 Месяц назад +2

    Radhe-Radhe❤

  • @ratanprajapati1897
    @ratanprajapati1897 Год назад +10

    Revision class aisa hai to fir class kaisa hoga🤔 bahot achha laga

  • @umangpanwarmandhana8019
    @umangpanwarmandhana8019 Год назад +2

    Excellent explanation..simplicity and to the point

  • @neharai8943
    @neharai8943 9 месяцев назад +1

    Amazing❤❤...... revision video is equally to Regular batch

  • @deepkumar02
    @deepkumar02 28 дней назад +2

    The Best teacher of DTL. 🙏🙏

  • @adarshchandranm6365
    @adarshchandranm6365 5 месяцев назад +1

    simply making things super easy, that is Atul sir
    tnq sir

  • @wamikavashistha8532
    @wamikavashistha8532 Год назад +1

    Thank you so much for making topics like these so easy to remember and understand .

  • @nishthajha4956
    @nishthajha4956 Год назад +1

    Best i have ever seen❤
    Radhey Radhey sir😊
    Thank you so much 💓

  • @accountingmantra705
    @accountingmantra705 Год назад +2

    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?

  • @rishiagarwal4399
    @rishiagarwal4399 14 дней назад

    Confusion in 94B Excess Interest formula :- Wording are total Interest.

  • @RitikaSharma-j9q
    @RitikaSharma-j9q 3 месяца назад +1

    Thank you so much sir god bless uh and ur family

  • @lalitagupta4992
    @lalitagupta4992 2 месяца назад

    24:00 important functional difference
    read note from group
    continue from 32:00

  • @palkiandmuskan2507
    @palkiandmuskan2507 8 месяцев назад +1

    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

  • @shreyaagarwal831
    @shreyaagarwal831 Год назад +1

    Thank you sir for the wonderful revision!

  • @ishikawadhwa702
    @ishikawadhwa702 Месяц назад +1

    There are no words for your praise 😊😊 I m just speechless after watching this lecture.Hatts off to your efforts in teaching ❤ notes are next level made easy n manageable for 1.5days revision for exam 😊😊 jitna thanku bole aapko in revision lectures ke liye vo kaam hi rahega still thanku so much sir for your efforts

  • @Infinity-fg6oh
    @Infinity-fg6oh Год назад +1

    1:46:15 surcharge

  • @anuragkrishna798
    @anuragkrishna798 Год назад +1

    Maja aa gya sir lecture dekh ke simply awsome
    Radhe radhe🙏🙏🙏

  • @yogeshparmar9577
    @yogeshparmar9577 Месяц назад

    26:40 extra cost add
    30:13 discount
    49:11 short cut alp

  • @girimaheshbabuvenkatagiriv3730
    @girimaheshbabuvenkatagiriv3730 Год назад +4

    Radhe Radhe sir ji🙏🙏

  • @karishmajaiswal669
    @karishmajaiswal669 Год назад +1

    Sir charan kaha h aap k, bilkul makhan ki trh pda diya itna khatarnak chapter ❤🙏

  • @ishikawadhwa702
    @ishikawadhwa702 Месяц назад +1

    Sir can u pls provide lectures of therory chapters of international taxation like BEPS , MTC pls provide it would be a great help

  • @nikunjbajoria1025
    @nikunjbajoria1025 Год назад +1

    NR TAXATION ka aisa hi video aap laane wale the....kab laenge woh?

  • @yashkartari6053
    @yashkartari6053 Месяц назад +1

    Radhe Radhe Atul Seth❤

  • @camohitgupta1832
    @camohitgupta1832 Год назад +1

    32:34 Resale Price Method

  • @sakshi_kedia201
    @sakshi_kedia201 Год назад +2

    Atul agrawal is best of them all ..

  • @garimarathi
    @garimarathi 8 месяцев назад +2

    Crystal clear explanation....👍

  • @sagarparani1411
    @sagarparani1411 Год назад +1

    Helpful video. Thank you!

  • @tushararora7383
    @tushararora7383 2 месяца назад +1

    Thank you so much Atul Sir 🙏

  • @hiteshramani9407
    @hiteshramani9407 Год назад

    Functional adjustment 47:53

  • @Freeasawind
    @Freeasawind 2 месяца назад

    2:29:30 cost plus method unique sum
    Que. 11 on pg 21.11 of concept Book

  • @rishabhgupta6349
    @rishabhgupta6349 22 дня назад +2

    Thank u soooo much sir 🙏🙏🙏

  • @birendrajayanti
    @birendrajayanti Год назад +3

    Thanks sir

  • @ankitthakkar9986
    @ankitthakkar9986 Год назад +1

    bonus strip vale me kese pata chalega ke orignal hi beche he bonus share nai beche ?

  • @fireroad123
    @fireroad123 Год назад +1

    What a teacher 💎 🙏🙏🙏🙏

  • @yj9032
    @yj9032 Год назад +42

    Bhagwan ka taufa ho aap

    • @rajeshranjan9093
      @rajeshranjan9093 Год назад +1

      Mujhe toh lagta hai ki khud bhagwaan hi aa gaye hain. 🙏

    • @yogeshtanwani16
      @yogeshtanwani16 Год назад +1

      Bilkul sahi...... 🔥🔥🔥🔥

  • @accountingmantra705
    @accountingmantra705 Год назад +2

    If not, is it Mandatory to share TRC & form 10F by Dubai entity to Indian entity

  • @neershah113
    @neershah113 Месяц назад +1

    thank you very much atul air

  • @rameeztamboli9427
    @rameeztamboli9427 10 месяцев назад +1

    Came here after clearing CA ...feels good

  • @khushbookumari5061
    @khushbookumari5061 Год назад

    Thank you so much Sir🙏....Very well explained....God Bless you 🙏

  • @Mysterious0_0
    @Mysterious0_0 Год назад +2

    20:00 to 52:25 Transfer pricing methods
    Remaining Method and part by BB

  • @rishabhmourya409
    @rishabhmourya409 Год назад +2

    God bless you sir 😎

  • @deepashreechourasia7301
    @deepashreechourasia7301 8 месяцев назад +1

    Thank You so much Sir✨️

  • @maheshswami2921
    @maheshswami2921 Год назад

    Sir Expected se bhi upper level ki understanding ❤❤ Thanks

  • @poojavishwakarma9956
    @poojavishwakarma9956 Год назад

    Best professor ever..Radhe Radhe🙏🙏🙏

  • @dhruvitchauhan210
    @dhruvitchauhan210 19 дней назад +1

    atul bhai's level is new benchmark

  • @krishnamathur7567
    @krishnamathur7567 Месяц назад

    Sir please explain the logic why technical support taken from AE is reduced and vice versa.