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Transfer Pricing

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(Querist)
23 February 2011 If a company and/ or its Managing Director's reference is made in the Group's earlier website, would such company be termed as an 'AE' under the TP regulations. Please note that this refernce has been removed after noticing the error and there are no cross holdings/ ownership interest in that company. There are business transactions but purely on commercial terms.
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Selvakumar Selvaraj

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Selvakumar Selvaraj (Expert)
23 February 2011 If and only if your transaction and relationship covered under section 92A of the Income-Tax Act, 1961. It is subject to Transfer pricing provision. Just giving reference will not bring any disputes
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