Marketing intangibles- Analysis of recent ruling of special bench of income tax appellate tribunal

SHAH, DHINAL ASHVINBHAI

Marketing intangibles- Analysis of recent ruling of special bench of income tax appellate tribunal in the case of LG electronics India private limited - 2013 - 99-108

The Indian tax authorities have just concluded eight years of transfer pricing audits, since the transfer pricing provisions were introduced in 2001, Over the years, the amount of tranfer pricig adjustments are increasing with the amount estimatedto be USD 1 billion in the most recently completed eighth round of trasnfer pricing audits relevant to the financial year 2008-09.

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