Tag: The Fiscal Daily

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India coal dependence: why energy security still runs through coal

Economy TFD Economic Research Desk TFD Economic Research Desk -
India can expand renewables fast and still need coal for years. The real story is not ideology but grid reliability, storage gaps, industrial costs, and transition design.

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Mutual Agreement Procedure as Strategy: Why Waiting Too Long Blunts Competent Authority Relief

Policy 0
Mutual Agreement Procedure is increasingly central to India's tax-certainty architecture. The real strategic mistake in 2026 may not be using MAP - it may be using it too late.

APA vs Litigation in 2026: When Should Large Taxpayers Stop Fighting?

Policy 0
India’s APA regime has crossed the proof-of-concept stage. For large taxpayers in 2026, the real question is no longer whether a case can be fought, but whether recurring litigation still delivers more value than certainty.

Transfer Pricing True-Ups at Year-End: Commercial Hygiene or Audit Trigger by Design?

Policy 0
Transfer pricing true-ups are not inherently suspect. But in India, a year-end margin correction becomes defensible only when contracts, monitoring, settlement and Rule 10D evidence all point to one coherent pricing policy.

Intra-group services: India’s benefit-test obsession is becoming a tax-certainty problem

Policy 0
India's transfer pricing fights over intra-group services have become too fixated on proving 'benefit' after the fact. A better test would ask what service was actually rendered, why it was needed, and whether it was priced credibly.

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