Domestic Transfer Pricing Overview


Based on the recommendations of Supreme Court in the case of CIT Vs. Glaxo SmithKline Asia (P) Ltd. (195 Taxman 35) (SC), Finance Minister introduced transfer pricing regulations applicable to specified domestic transactions in Finance Act, 2012.

Please find attached in the link below an overview of the Domestic Transfer Pricing regulations applicable with effect from Assessment Year 2013-2014

Click here to download the overview

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