Withdrawal of Circulars No. 2 dated 26th March, 2013

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..... einafter called "the Circular") on 26th March 2013 regarding application of Profit Split Method. 2. It is noticed the Circular appeared to give the impression that there was a hierarchy among the six method listed in section 92C and that Profit Split Method (PSM) was the preferred method in the case involving unique intangible or in multiple interrelated international transactions. 3. Accor .....

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..... Nagpur 7. Guard file 8. Joint Secretary and Legal Advisor, Ministry of Law and Justice, New Delhi 9. The Institute of Chartered Accountants of India, IP Estate, New Delhi (Batsala Jha Yadav) Director to the Government of India Central Board of Direct Taxes - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxma .....

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