https://www.taxtmi.com/forum/issue?id=1119 If the parties qualify as associated enterprises under section 92A, the transactions will be subject to transfer pricing and a transfer pricing report must be submitted; if they do not qualify, transfer pricing does not apply. The scope of section 92A is exhaustive and the determination depends on the specific factual matrix, which cannot be resolved on limited facts. en-us Mon, 27 Apr 2009 13:16:08 +0530 Thu, 23 Jan 2025 15:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1119 If the parties qualify as associated enterprises under section 92A, the transactions will be subject to transfer pricing and a transfer pricing report must be submitted; if they do not qualify, transfer pricing does not apply. The scope of section 92A is exhaustive and the determination depends on the specific factual matrix, which cannot be resolved on limited facts. Discussion-Forum Income Tax Mon, 27 Apr 2009 13:16:08 +0530 https://www.taxtmi.com/forum/issue?id=1119