Sale of 'AB' International shares must follow transfer pricing rules in Chapter X, sections 92 to 92F of Income Tax Act.

Transfer pricing - the transaction in the instant case of sale of shares in ‘AB’ International will have to be benchmarked as per the transfer pricing provisions contained in Chapter X of the Act. Thus transfer pricing provisions contained in sections 92 to 92F of the Act would apply to the proposed transaction. - AAR .....

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