A company registered under the companies Act,1956 with all the shareholder Non resident the percentage of shareholding is 74% 23% and 3 % respectively now my question is Whether Issue of Equity Shares intial and further will fall under the transfer pricing regulations relevant section is Section 92 B(2) Explanations where it is written Capital financing. Kindly Clarify.
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International transfer pricing
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Yes , It should be read this useful post.
/articles/transfer-pricing-precautions-taxpayers-need-to-take-despite-recent-itat-ruling-17703.asp#.VB0B8PmSyqk
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