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Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

When the transactions in question are falling under the ambit of ...


International Transactions u/s 92B Subject to Transfer Pricing Rules Despite Indian Residency of Associated Enterprise.

November 19, 2016

Case Laws     Income Tax     AT

When the transactions in question are falling under the ambit of definition of ‘international transaction’ as provided u/s.92B, then the AE being tax resident of India will not take out the matter from the purview of the TP provisions - AT

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