International Research Journal of Commerce , Arts and Science

 ( Online- ISSN 2319 - 9202 )     New DOI : 10.32804/CASIRJ

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TRANSFER PRICING IN INDIA

    1 Author(s):  MS. CHARU SINGH

Vol -  7, Issue- 12 ,         Page(s) : 52 - 55  (2016 ) DOI : https://doi.org/10.32804/CASIRJ

Abstract

The expression “transfer pricing” generally refers to prices of transactions between associated enterprises which may take place under conditions differing from those taking place between independent enterprises. It refers to the value attached to transfers of goods, services and technology between related entities. It also refers to the value attached to transfers between unrelated parties which are controlled by a common entity.

  1.   The OECD Guidelines refer to the new revised guidelines issued on July 22, 2010.
  2.   The OECD Guidelines refer to the new revised guidelines issued on July 22, 2010.
  3.   http://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx

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