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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

TPA - to avoid the tax liability in India, the call centre ...

Case Laws     Income Tax

December 16, 2014

TPA - to avoid the tax liability in India, the call centre business was though apparently transferred to HWP (India) but the real transaction of sale and purchase is between the assessee and HTIL/HWL Group. Therefore, the transaction being between the assessee and its non resident AEs would constitute the international transaction in terms of section 92B(1) - AT

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