Transfer Pricing
This query is : Resolved
CA Tejas Andharia
(Querist)
06 December 2007
What is the meaning of term "Intermediary" used in section 92A of Income Tax Act, 1961? Actually It has not been defined in the Act itself, but what meaning should we take having due regard to judgements of various courts ?
For Example, if One person is importing goods from foregn concrn and his NRI brother is the partner in that foregn concern, then both these concrns are "Associated Enterprise" as defined under section 92A ? Please explain with logic and reference of case law etc.
For Example, if One person is importing goods from foregn concrn and his NRI brother is the partner in that foregn concern, then both these concrns are "Associated Enterprise" as defined under section 92A ? Please explain with logic and reference of case law etc.
Taranjit Singh
(Expert)
27 September 2009
If this query is still pending then please post it again by updating......Good wishes.....or you can also send me a PM.
Otherwise it is already resolved.
Otherwise it is already resolved.
Taranjit Singh
(Expert)
27 September 2009
If this query is still pending then please post it again by updating......Good wishes.....or you can also send me a PM.
Otherwise it is already resolved.
Otherwise it is already resolved.
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