173 results for “transfer pricing”+ Exemptionclear
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In the result, the above captioned appeals filed by the Revenue as well as the
Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani
transfer pricing regulations w.e.f. 01.04.2017. After omission of Section 92BA(i), such CO Nos.2 to 4/Ind/2022 transactions will not fall under the definition of Specified Domestic Transaction and therefore, the provisions of transfer pricing will not be applicable on such transactions. 5.3. It is submitted that clause (i) of section 92BA was omitted from the statute by the Finance