https://www.taxtmi.com/highlights?id=21047 TPA - to avoid the tax liability in India, the call centre business was though apparently transferred to HWP (India) but the real transaction of sale and purchase is between the assessee and HTIL/HWL Group. Therefore, the transaction being between the assessee and its non resident AEs would constitute the international transaction in terms of section 92B(1) - AT en-us Tue, 16 Dec 2014 08:36:25 +0530 Tue, 16 Dec 2014 08:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21047 TPA - to avoid the tax liability in India, the call centre business was though apparently transferred to HWP (India) but the real transaction of sale and purchase is between the assessee and HTIL/HWL Group. Therefore, the transaction being between the assessee and its non resident AEs would constitute the international transaction in terms of section 92B(1) - AT Highlights Income Tax Tue, 16 Dec 2014 08:36:25 +0530 https://www.taxtmi.com/highlights?id=21047