Transfer pricing - ALP - Section 92 is not an independent ...

Income Tax Act Section 92: Transfer Pricing Ensures Arm's Length Transactions, Doesn't Create New Taxable Income Categories.

August 31, 2018

Case Laws Income Tax AT

Transfer pricing - ALP - Section 92 is not an independent charging section to bring in a new head of income or to charge tax on income which is otherwise not chargeable under the Act.

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Transfer pricing - ALP - Section 92 is not an independent ...

Income Tax Act Section 92: Transfer Pricing Ensures Arm's Length Transactions, Doesn't Create New Taxable Income Categories.

August 31, 2018

Case Laws Income Tax AT

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