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    <description>Domestic transfer pricing compliance and its commencement date for applicability and return filing consequences are queried. Replies associate the issue with General Anti Avoidance Rules and with established expenditure disallowance provisions and a separate tax incentive provision, noting GAAR was said to take effect in a later assessment year while disallowance provisions have long been operative; the thread records unresolved uncertainty and a request for formal circulars or notifications.</description>
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      <description>Domestic transfer pricing compliance and its commencement date for applicability and return filing consequences are queried. Replies associate the issue with General Anti Avoidance Rules and with established expenditure disallowance provisions and a separate tax incentive provision, noting GAAR was said to take effect in a later assessment year while disallowance provisions have long been operative; the thread records unresolved uncertainty and a request for formal circulars or notifications.</description>
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