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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Transfer pricing - the transaction in the instant case of sale ...


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

February 14, 2018

Case Laws     Income Tax     AAR

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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