TMI BlogTransfer PricingX X X X Extracts X X X X X X X X Extracts X X X X ..... Transfer Pricing X X X X Extracts X X X X X X X X Extracts X X X X ..... h an associated enterprise. This associated enterprise is the only customer and the sole distributor for this company. Company has launched a new product in the market. To penetrate the market, the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany enters the market with a low price. And because of this, the profitability of the company is afftected, i.e., earlier the NP ratio was 20% and now the NP ratio is 14%. Can some of you highlight ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the transfer pricing issues with reference to the case laws??? Reply By Ankur Agrawal: The Reply: in my opinion, transfer pricing provisions are very well apply in the aforesaid condition. In TP p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions no where it is mention that lowering of price is allow in case of new company or in case when new product is launching or in case when compnay wants to penetrate the market. its simple. com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany is lowering its profit by declining sales prices, is definately covered in the trasnfer pricing norms, X X X X Extracts X X X X X X X X Extracts X X X X
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