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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Applicability of Transfer pricing provisions - transactions with ...


Transfer Pricing Rules Impact Joint Ventures with Malaysia Under DTAA; Classified as Residents for Indian Tax Purposes.

September 19, 2013

Case Laws     Income Tax     AT

Applicability of Transfer pricing provisions - transactions with joint venture - transaction with associated enterprises - international transaction - DTAA with Malaysia - all the decisions relating to the Joint Venture are taken in India and, therefore, the JVs are to be treated as “residents“ only. - AT

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