Transfer Pricing
Abhishek Selvam O (374 Points)
30 March 2020
Is transfer pricing applicable only when transaction is between related parties of different countries.
2 Replies
Mr. Bhandari
(88 Points)
Replied 14 April 2020
Yes you're right Abhishek. We generally follow a practice of checking the major agreement with unrelated parties which may be covered under the ambit of deemed international transaction (foreign as well as Indian company) u/s. 92B(2).
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