Transfer Pricing Implications

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..... county, where the tax rates are lower. To prevent this erosion of tax which was otherwise leviable in India, these provision have been introduced. These provisions relate to : Computation of income from international transactions having regard to the arm s length price [ Section 92 ] ; Meaning of associated enterprise [ Section 92A ]; Meaning of international transaction [ Section 92B ]; Meaning o .....

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..... tering into transaction with non -residents. Section 93: Avoidance of income by transaction resulting in transfer of income to non-residents. Section 94A : Special measures in respect of transaction with persons located in notified jurisdictional area. Section 94B: Limitation of interest deduction in certain cases. Transfer pricing Regulation apply to certain specified domestic transaction also - .....

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