Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
The notification is issued u/s 20(3) of the Competition Act, 2002 relating to Inquiry into combination by Commission. It aims to adjust the thresholds for assets and turnover for the purposes of Section 5 of the Act. - The Central Government, in consultation with the Competition Commission of India, has decided to enhance the thresholds by 150%. This means that the value of assets and turnover used to determine the applicability of Section 5 of the Act will be increased by 150%.
The notification is issued u/s 20(3) of the Competition Act, 2002 relating to Inquiry into combination by Commission. It aims to adjust the thresholds for assets and turnover for the purposes of Section 5 of the Act. - The Central Government, in consultation with the Competition Commission of India, has decided to enhance the thresholds by 150%. This means that the value of assets and turnover used to determine the applicability of Section 5 of the Act will be increased by 150%.
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