Transfer Pricing Query

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I need to know applicability of Tranfer Pricing provisions in case nil value is paid to associated enterprise for availing management services. Will said transaction be reported in Form 3CEB? Appreciate if someone can provide  any case law or artcle in support of such transaction entered.

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It won't create an issue from India company perspective. However from foreign company perspective, this may create issue as TDS was liable to be deducted in India. Refer Instrumentarium case law. Thanks.

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