Transfer price regulations
Material type: Mixed materialsPublication details: 2013Description: 146-148Subject(s): NLM classification:- 332.63222
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Periodicals/Magazines | SSCBS Library | 48/2 | Available | P14756 |
Transfer pricing untill now was applicable to companies having cross broder transactions with their associated enterprises. However Finance bill 2012 in light of the supreme court ruling in case of CIT vs M/s Glaxo Smithkline Asia (P) Ltd expandedthe ambit of transfer pricing to spcified domestic transactions w.e.f. April 2013
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