International Transactions u/s 92B Subject to Transfer Pricing Rules Despite Indian Residency of Associated Enterprise. https://www.taxtmi.com/highlights?id=32131 When the transactions in question are falling under the ambit of definition of ‘international transaction’ as provided u/s.92B, then the AE being tax resident of India will not take out the matter from the purview of the TP provisions - AT en-us Sat, 19 Nov 2016 11:55:13 +0530 Sat, 19 Nov 2016 11:55:13 +0530 TaxTMI RSS Generator International Transactions u/s 92B Subject to Transfer Pricing Rules Despite Indian Residency of Associated Enterprise. https://www.taxtmi.com/highlights?id=32131 When the transactions in question are falling under the ambit of definition of ‘international transaction’ as provided u/s.92B, then the AE being tax resident of India will not take out the matter from the purview of the TP provisions - AT Highlights Income Tax Sat, 19 Nov 2016 11:55:13 +0530 https://www.taxtmi.com/highlights?id=32131