Transfer Pricing

Tax queries 500 views 1 replies

Ramanujam R

48 Points Joined March 2009

While exporting the goods to the associated enterprise, we use the cost-plus method.Can we use the same method while importing the goods from the associated enterprise????Pls expalin.....

Replies (1)

No, each method has its own set of rules for applying them to the international transaction. Refer Rule 10C(2) of the Income-tax Rules for the factors governing the selection of the 'most appropriate method'. Regards, G Anandhi