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.
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.