Transfer Pricing Meaning and Implications

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..... een two or more of a associated enterprises (as explained in section 92A) operating in different countries. The provisions under sections 92 to 92F have been enacted with a view to provide a statutory framework which can lead to computation of reasonable, fair and equitable profit and tax in India so that the profits chargeable to tax in India do not get diverted elsewhere by altering the pri .....

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..... prise [ Section 92A ]; Meaning of international transaction [ Section 92B ]; Meaning of specified domestic transactions [ Section 92BA ]; Computation of arm s length prices [ Section 92C ]; Reference to transfer pricing officer [ Section 92CA ]; Power of Board to make safe harbour rules [ Section 92CB ]; Advance pricing agreement [ Section 92CC ]; Effect to advan .....

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