The Resource Meaning of "associated enterprise": interplay between sections 92A(1) and 92A(2) of the Income Tax Act

Meaning of "associated enterprise": interplay between sections 92A(1) and 92A(2) of the Income Tax Act

Label
Meaning of "associated enterprise": interplay between sections 92A(1) and 92A(2) of the Income Tax Act
Title
Meaning of "associated enterprise": interplay between sections 92A(1) and 92A(2) of the Income Tax Act
Creator
Subject
Language
eng
Summary
This article discusses the requirement under India's domestic transfer pricing rules that a transaction must be entered into between associated enterprises. The author examines the components of the definition of "associated enterprise" in the Income Tax Act, and their inter-relationship. The competing contentions of taxpayers and the Income Tax Department are addressed, together with the decisions in three recent cases adjudicated by the Income Tax Appellate Authority
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 23 (2017), no. 2 ; 7 p
http://library.link/vocab/creatorName
Dugar, A
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • associated enterprises
  • case law
Label
Meaning of "associated enterprise": interplay between sections 92A(1) and 92A(2) of the Income Tax Act
Instantiates
Publication
Label
Meaning of "associated enterprise": interplay between sections 92A(1) and 92A(2) of the Income Tax Act
Publication

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