19 August 2010
Normally what documents are required to be audited to prove that the international transaction with an associate enterprise is at arms length price in case of services rendered?
20 August 2010
Transfer pricing is a very wide term. It is difficult to list down any particular list of documents to be audited to prove the arms length principal. it is not the documentation audit, but the maintenance of documentation as per rule 10D of IT Act which is required to prove the arms length principal.