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 !
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 🙏
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
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❤❤
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.
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.
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😊
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?
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
In case if there is delay is filing ROI for one previous year and for 3 years ROI is filed before due date then for all PY rollback is not available or only for that year in which not filed on due date?
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
@@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
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?
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 ❤
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
What ?
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
*Calculation of ALP* (Adjustment Shortcut) - 48:27
*Secondary Adjustment* - 1:36:20
*Limitaion to Intt Deduction* - 2:12:30 2:19:21
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 🔥🔥
Best part is the shortcut, that makes this topic much easier. Thanks a lot sir.
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 🔥
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
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
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 🙏
Plz guide us for dt and idt
ie TOPIC WISE , REVISION LECTURES
AND
EXPERT ADVICE 😂 FOR US TO GET RESULT OF "SUCCESSFUL"
Jindgi me aapse milna jarur chahunga.
You make difficult things easier.....
Radhe Radhe
No one comes as close to him when making things feel easy, the best in CA fraternity in the country.
48:32 shortcut for ALP
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
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.
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?
02:04:00 Bonus Stripping Transaction
sir blkl clear concept .thanks a lot ......jai shree RADHEY
Since last 2 attempt my yeh topic left kar raha tha Ajj pata chala yeh topic to easy tha... Thanks sir for your help
bonus strip vale me kese pata chalega ke orignal hi beche he bonus share nai beche ?
Thank you Sir ✌🏼🧿🙏🏼
Radhe-Radhe❤
2:12:22 Limitation of Interest Deduction Sec 94B
Why it takes 6 hour to complete 2.5hr lecture ?
took me 3 days
😓😓
Radhe Radhe Atul Seth❤
1:52:18
1:33:06 effect of APA💚
1:55:56 Master file
2:12:26 most imp 3 topics💚
thankyu so much sir 🤗🙏🏻❤️🤗🤗🙏🏻🙏🏻🎂🥳🎈🎈🎁🤟🤟🎊🎊🎊🎊✌️✌️✌️✌️✌️
No one.. literally no one can beat Atul sir in DT....his knowledge and way of explaining each and every topic is top notch...
radhe radhe atul bhaiya! thank you so much for simplifying such tricky topic
Everything I had understood but after some time gap again confusions
Now I got the solution
Thank you ❤❤
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.
Got clarity after watching this lecture. Thank you
49:52 Learn - Adjustments
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.
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.
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?
NR TAXATION ka aisa hi video aap laane wale the....kab laenge woh?
Radhe Radhe Sir..Thank you so much Sir 😊
The best video on transfer pricing. ❤
Thank you so much.
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😊
The Best teacher of DTL. 🙏🙏
Crystal clear explanation....👍
02:03:40 Dividend stripping, Bonus stripping
Important Adjustments In Various Methods 47:47
18:00 to 52:30- methods of computation of ALP
47:56- functional adjustments shortcut
26:40 extra cost add
30:13 discount
49:11 short cut alp
Sir can u pls provide lectures of therory chapters of international taxation like BEPS , MTC pls provide it would be a great help
simply making things super easy, that is Atul sir
tnq sir
Amazing❤❤...... revision video is equally to Regular batch
25:50 FOB & CIF Difference
1:46:15 surcharge
Sir,
What if ALP is entered after due date of filing ROI, then for that AY 90 days will be computed(for secondary adj) from due date or ?
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?
Thank u soooo much sir 🙏🙏🙏
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
Thank you so much Atul Sir 🙏
Best lecture For CMA Final Students,each and every concept cleared
In case if there is delay is filing ROI for one previous year and for 3 years ROI is filed before due date then for all PY rollback is not available or only for that year in which not filed on due date?
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 !
Radhe Radhe ❤. What a lecture ! Excellent sir.
Sir does your all the revision lectures of may 23 includes amendment
What a teacher 💎 🙏🙏🙏🙏
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.
Revision class aisa hai to fir class kaisa hoga🤔 bahot achha laga
Thank you so much Sir
Radhe Radhe🙏
Came here after clearing CA ...feels good
Bonus stripping not there in study material....do we need to study this
1:09:45
ab rate of royalty 20% hoga na?...115A me
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?
sir shortcut for functional diff remains same for both sale and purchase of goods?
thank you very much atul air
Hello sir I am cs professional student , aapne eatne ache sare topic smjaye thaku so much sir , very amazing lecture 😊
24:00 important functional difference
read note from group
continue from 32:00
2:29:30 cost plus method unique sum
Que. 11 on pg 21.11 of concept Book
Thank You so much Sir✨️
Thank you so much sir god bless uh and ur family
1:20:37 Roll back provision
He's literally the best at what he does. He makes our syllabus look so easy and explains better than anyone else ❤
Clarity with limited time.......❤❤❤❤.best lecture ever.🙏🙏🙏
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 ❤
Really appreciable❤
In case where APA is entered after due date?… from which date 90 days will be considered?
Sir please explain the logic why technical support taken from AE is reduced and vice versa.
Adjustment in CUP method 22:40 (self)
If there is transaction with Associated enterprise who is in SEZ unit then will transfer pricing will be applicable?
2:02:00 specified domestic transaction
Atul agrawal is best of them all ..
technical support ae ko denge to extra charge krenge to add hogaaa naa
Haan
If not, is it Mandatory to share TRC & form 10F by Dubai entity to Indian entity
Thank you sir
FR AFM ke band dt Mai bhi Maja aagya❤
Where to get this pdf notes of transfer pricing........
Anyone know this ?
atul bhai's level is new benchmark
Super classy lectures🎉
Raadhe raadhe sirji ♥️♥️
Sir charan kaha h aap k, bilkul makhan ki trh pda diya itna khatarnak chapter ❤🙏
32:34 Resale Price Method
Thank you so much for making topics like these so easy to remember and understand .
Best professor ever..Radhe Radhe🙏🙏🙏