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International taxation - transfer pricing

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(Querist)
16 July 2013 Hello everyone,

I am looking for a legal definition of intangibles in a recent amendment to the transfer pricing provision of the Indian income tax law.

i need to cite it in my research work. Please help me in this regard.

Thanking you
Ash123
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
16 July 2013 click on following link:

https://www.icai.org/post.html?post_id=9026

now click direct tax laws and go to page 67of this file for defination of intangible property in relation to transfer pricing.
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