India - Analysis of Vodafone Case on Applicability of Transfer Pricing Provisions to Issuance of Equity Shares
- V.T. Patel; B. Haria
- International Transfer Pricing Journal, 2015 (Volume 22), No 2
- 13 February 2015
In addition to the recent ruling by the Bombay High Court in the Vodafone India Services case, the authors consider related case law on the applicability of transfer pricing provisions to the issuance of equity shares to a related party.