Section 40A(2)(b): Domestic Transfer Pricing in GST Era

Vivek Jalanpro badge , Last updated: 20 January 2025  
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Various issues in domestic transfer pricing have come up recently on which various judgments have been passed. i. Specified domestic transactions to exclude payments made u/s 40A(2)(b) Section 92BA(i) of the Income Tax Act was deleted w.e.f. 1.7.2017 and before deletion required that "specified

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Published by

Vivek Jalan
(DESIGNATED PARTNER)
Category Income Tax   Report

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