+91-9910215339 compliance@charteredaccountant.org.in
Home› Services› Transfer Pricing Overview
Transfer Pricing

Transfer Pricing Services & Consultant in Delhi

End-to-end transfer pricing support for businesses with related-party and cross-border transactions. Our services cover transfer pricing advisory, benchmarking, documentation, Form 3CEB compliance, risk assessment and support during assessments and disputes.

TP AdvisoryBenchmarkingDocumentation3CEB & Litigation
Transfer Pricing Enquiry

Discuss Your Transfer Pricing Requirement

Share a few details and our team can review the requirement.

Trusted Across Diverse Business Sectors

Gerresheimer
Leverage
Bureau Veritas
Ultrasyst Systems
UFLEX
Meitra Hospital
IRUS
JJJ Client
Kidys Bakery
MK Engineering Works
Bhanu Biotech
Saish Medical Solutions
Bio Petro Clean
Kartik Speciality Coatings
Delta Bioscience
Transfer Pricing Overview

Where does transfer pricing support fit for a group?

Transfer pricing support can extend across the full lifecycle of related-party and cross-border transactions—from establishing pricing policies and selecting appropriate methodologies to benchmarking, documentation, compliance and dispute support. For eligible transactions, Form 3CEB reporting is also part of the compliance framework.

Compliance & Documentation

The annual cycle of studying, documenting and certifying related-party transactions.

  • Benchmarking study
  • TP documentation
  • Form 3CEB certification

Advisory & Defence

Setting policy up front and defending positions in assessment or appeal.

  • Intercompany pricing policy
  • Risk assessment
  • Representation and litigation
Important: The right workstream depends on the transactions, the group structure and the stage of the year or dispute.
Transfer Pricing Perspective

Transfer pricing is decided by the transaction, tested by comparables.

Wherever a company transacts with a related party — goods, services, funding, intangibles — the price must reflect what independent parties would charge, the arm's-length principle.

That position is set by a pricing policy, tested against comparable data, recorded in documentation and certified in Form 3CEB.

Groups therefore need a combination of advisory, benchmarking, documentation and dispute support rather than certification alone.

Transfer Pricing Workstreams

Use this overview to identify the service that matches the need.

Pricing Policy
Risk Assessment
Benchmarking
Documentation
Form 3CEB
Litigation Support
Transfer Pricing Coverage

Choose the transfer pricing workstream that matches the need.

Our transfer pricing services can be engaged as separate assignments or combined across the compliance, assessment and dispute lifecycle, depending on the group’s transactions and requirements.

TP Advisory & Policy

Developing and reviewing arm’s-length pricing policies for related-party and cross-border transactions.

Benchmarking Study

Selecting appropriate comparables and analysing margins to support the arm’s-length nature of transactions.

Documentation & 3CEB

Preparing transfer pricing documentation and supporting applicable Form 3CEB compliance and certification requirements.

Representation & Litigation

Providing support for transfer pricing assessments, proceedings before the TPO and related appellate forums.

When Transfer Pricing Support Matters

Events that change the transfer pricing position.

New Related-Party Transactions

Pricing, benchmarking and documentation must be set up.

Foreign Parent or Subsidiary

Cross-border dealings bring TP obligations and scrutiny.

Intangibles or Financing

Royalties, IP and intra-group loans need careful analysis.

TP Notice or Adjustment

The position must be defended with data and documentation.

Transfer Pricing Framework

Key areas that shape transfer pricing analysis.

Arm's Length

Principle

Related-party prices must match those between independent parties.

Method

Selection

The most appropriate method is chosen for each transaction type.

Comparables

Benchmarking

Independent comparable data tests whether pricing is at arm's length.

Form 3CEB

Certification

Related-party transactions are reported and certified each year.

How We Work

A practical transfer pricing cycle from policy to defence.

The process changes depending on whether the work is advisory, compliance or litigation.

01

Map

Identify related parties, transactions and the group structure.

02

Analyse

Select methods and characterise each transaction.

03

Benchmark

Test pricing against comparable independent data.

04

Document

Prepare the TP study and certify in Form 3CEB.

05

Defend

Support the position in assessment or appeal where needed.

Transfer-Pricing-Consultation
Information Required

What should your finance team prepare?

Group structure and related parties
List of related-party transactions
Agreements for each transaction type
Segmental financials where available
Prior TP study and Form 3CEB
Details of intangibles or financing
Any TP notices or adjustments
Functional and risk information
Risk & Consistency

The best transfer pricing position is consistent, benchmarked and documented.

An unsupported price can trigger adjustment, tax, interest and penalty; an inconsistent one across years invites scrutiny.

Benchmarking and documentation are what convert a policy into a defensible position at assessment.

The strongest model sets policy up front and maintains documentation year on year, rather than reconstructing it under notice.

Need a combined transfer pricing review across compliance and defence?

Discuss Transfer Pricing
Transfer Pricing Consultant in Delhi

Why groups work with JJJ & Company LLP for transfer pricing.

Transfer pricing is most effective when transaction analysis, benchmarking, documentation and assessment support work together. Our approach connects these elements to help businesses maintain a consistent and well-supported transfer pricing position.

Transaction-Led Analysis

Our approach begins with the actual related-party transactions, functions, assets, risks and commercial arrangements involved.

Robust Benchmarking

We apply a structured approach to comparable selection, benchmarking analysis and margin evaluation to support the arm’s-length position.

Documentation to Defence

Transfer pricing studies and Form 3CEB compliance are developed with consistency between the underlying analysis, documentation and supporting evidence.

Cross-Border Context

Where relevant, transfer pricing considerations are evaluated alongside international tax, FEMA and other cross-border regulatory requirements.

Frequently Asked Questions

Common transfer pricing questions.

Which companies need transfer pricing compliance?
Any company entering into international transactions with associated enterprises, and specified domestic transactions above thresholds, generally must comply and file Form 3CEB.
What is the arm's-length principle?
It requires related-party transactions to be priced as they would be between independent parties, tested using prescribed methods and comparable data.
Can advisory, documentation and defence be combined?
Yes. A single engagement can set policy, prepare benchmarking and documentation, certify 3CEB and support any later dispute.
What is Form 3CEB?
It is the accountant's report certifying a company's international and specified domestic related-party transactions, filed annually.
What triggers a transfer pricing adjustment?
Prices not supported as arm's length, weak documentation or inconsistent positions can lead the officer to propose an adjustment.
How often should documentation be prepared?
Transfer pricing documentation is prepared annually, aligned with the year's transactions and Form 3CEB.
Reviewed by JJJ & Company LLP Chartered Accountancy Team · Last reviewed: August 2026
Professional Enquiry

Need to discuss your requirement?

Share a few details and our team can review your requirement and discuss the next step.

Service Enquiry

Send Your Requirement

Complete the form and our team can review your enquiry.

Your information is used only to respond to your enquiry.