27 November 2013
All the transactions covered under the six limbs as mentioned above will be regarded as SDT only if the aggregate value of all transactions exceeds threshold of Rs. 5 crore. If the threshold limit is crossed, the taxpayer will be required to comply with the TP requirements with reference to all the transactions regardless of the fact that the value of transactions under one of the limbs may be very small or nominal. Thus, there is no internal threshold for each lime of the definition.
27 November 2013
All the transactions covered under the six limbs as mentioned above will be regarded as SDT only if the aggregate value of all transactions exceeds threshold of Rs. 5 crore. If the threshold limit is crossed, the taxpayer will be required to comply with the TP requirements with reference to all the transactions regardless of the fact that the value of transactions under one of the limbs may be very small or nominal. Thus, there is no internal threshold for each lime of the definition.
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