Ruling on Applicability of Transfer Pricing Provisions to Situations Where No Income Arises under the Income Tax Act

Jhabakh, P.R. Kumar

Ruling on Applicability of Transfer Pricing Provisions to Situations Where No Income Arises under the Income Tax Act

Journal

Author

Jhabakh, P.R. Kumar

Country

India

Published Date

23 September 2013

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2013 (Volume 15), No. 5

DOI

https://doi.org/10.59403/32knm94

Document

Go to Tax Research Platform

In its recent judgment in the Vijai Electricals Ltd case, the Income Tax Appellate Tribunal considered the applicability of transfer pricing provisions in situations where no income can be said to arise under the Income Tax Act, 1961.

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Ruling on Applicability of Transfer Pricing Provisions to Situations Where No Income Arises under the Income Tax Act