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India - Applicability of Transfer Pricing Provisions to the Assignment of Contracts

Country:
India
Author:
P. Raj Kumar Jhabakh
Issue:
International Transfer Pricing Journal, 2014 (Volume 21), No 2
Published:
10 March 2014
In the recent ruling in Tellabs India Private Ltd v. The Assistant Commissioner of Income Tax, the Income Tax Appellate Tribunal, Bangalore held that transfer pricing provisions are applicable to the assignment of contracts among associated enterprises. This article analyses the judgment of the Tribunal and its impact on transactions involving associated enterprises, as well as their role in the negotiation of such transactions.
 
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