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        F. Acts / Amendment Acts

        Section 34 - Amendment of section 92.

        Finance Act, 2012
        Part 1
        Income Tax

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        Arm's length pricing extended to specified domestic transactions, requiring domestic allocations and allowances to follow transfer pricing principles. Amendment extends transfer pricing to specified domestic transactions: allowances for expenditure, interest, cost allocations or income in relation to specified domestic transactions must be computed having regard to the arm's length price, and subsection (3) cross references are amended so that provisions referring to international transactions and subsection (1) also apply to subsection (2A).
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Arm's length pricing extended to specified domestic transactions, requiring domestic allocations and allowances to follow transfer pricing principles.

                                Amendment extends transfer pricing to specified domestic transactions: allowances for expenditure, interest, cost allocations or income in relation to specified domestic transactions must be computed having regard to the arm's length price, and subsection (3) cross references are amended so that provisions referring to international transactions and subsection (1) also apply to subsection (2A).


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