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Section 92B - Meaning of International Transaction

Income Tax - Transfer Pricing - International + Domestic - 04 - SECTION 92B: MEANING OF INTERNATIONAL TRANSACTION (1) International Transaction: International transaction means a transaction between two or more associated enterprises, either or both of whom are non-residents, in the nature of purchase, sale, transfer, lease or use of tangible property; or purchase, sale, transfer, lease or use of intangible property; provision of services; or capital financing including lending or borrowing or g .....

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t any future date It shall also include a mutual agreement or arrangement between two or more associated enterprises for the allocation of any cost or expense incurred in connection with a benefit, service, facility provided to any one or more such enterprises. If both the associated enterprises are non-residents, then Transfer Pricing shall apply only if income of one of the non-residents is assessable under the Indian Income-tax Act. The expression Intangible Property shall include - (a) Marke .....

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