TY  - GEN
AU  - DATTA, SUKAMAL
TI  - Arm's length pricing in India
PY  - 2012///
KW  - ARM'S LENGTH PRICING
N2  - Arm's length principle is the condition that both the parties to a transaction are independent and are on equal footing. This type of transaction is known as Arm's length transaction. It is generally use in contract law for agreement of an equitable agreement through either the parties may have shared interest or they are closely related to each other to be seen as completely independent
ER  -