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India - Court Ruling on De Facto Control in International Transactions

Country:
India
Author:
P. Raj Kumar Jhabakh
Issue:
International Transfer Pricing Journal, 2012 (Volume 19), No 1
Published:
6 January 2012
This article considers the recent ruling of the Income Tax Appellate Tribunal in the Diageo case, which is especially notable as the first instance in which an Indian court has expounded on the meaning of the term “associated enterprise” and has laid down what to apply as the true test for determining an associated enterprise.
 
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