Transfer Pricing

Is transfer pricing applicable only when transaction is between related parties of different countries.
Replies (2)
Quick Summary
This discussion clarifies the scope of transfer pricing. It confirms that transfer pricing regulations are not limited to transactions between related parties in different countries. The rules also extend to specified domestic transactions within the same country. Furthermore, major agreements with unrelated parties can also be considered deemed international transactions under Section 92B(2).

Also applies to specified domestic transactions
Yes you're right Abhishek. We generally follow a practice of checking the major agreement with unrelated parties which may be covered under the ambit of deemed international transaction (foreign as well as Indian company) u/s. 92B(2).

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details