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Category: DTAA

Meaning of international transaction-Transfer Pricing

Meaning of international transaction. 92B. (1) For the purposes of this section and sections 92, 92C, 92D and 92E, “international transaction” means a transaction between two or more associated enterprises, either or both of whom are non-residents, in the nature of purchase, sale or lease of tangible or intangible property, or provision of services, or […]

Transfer Pricing-Computation of arm’s length price.

Computation of arm’s length price. 92C. (1) The arm’s length price in relation to an international transaction or specified domestic transaction shall be determined by any of the following methods, being the most appropriate method, having regard to the nature of transaction or class of transaction or class of associated persons or functions performed by […]

Transfer Pricing Law in India​​

Transfer Pricing Law in India​​ TRANSFER PRICING Meaning Commercial transactions between the different parts of the multinational groups may not be subject to the same market forces shaping relations between the two independent firms. One party transfers to another goods or services, for a price. That price is known as “transfer price”. This may be […]

Double Taxation Avoidance Agreements

  Notification No. GSR 792(E) [29-08-1989]Agreement for avoidance of double taxation of income from international air transport with Pakistan Notification No. GSR 382(E) [27-03-1989]Agreement for avoidance of double taxation and prevention of fiscal evasion with Netherlands Notification No. GSR 857(E) [12-08-1988]Agreement for avoidance of double taxation of income derived from international air transport with People’s […]

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