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Transfer pricing section 92ba

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Querist : Anonymous

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Querist : Anonymous (Querist)
13 July 2013 Under Transfer Pricing Section 92BA, whether transactions between the related parties after the date when relationship ceases to exist with that related party need to report as related party transactions???
For Example- A and B are related parties. Relationship between A and B ceases on 01-10-2012, but business relations continues. In this case do we have to also report transactions after 01-10-2012.
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
13 July 2013 If ur related as per definition defined for transfer pricing on he date of transaction then u need to report to dept irrespective whether later ur not.
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