000			00996npc a2200157Ia 4500
008			140613s2013 xx 000 0 und d
060			_a336.2
100			_aSHAH, DHINAL ASHVINBHAI
245			_aWhether transfer pricing provisions are applicable when no income is chargeable to tax
260			_c2013
300			_a113-116
520			_aWith introduction of various amendments in finance bill 2012, the ambit of transfer pricing (TP) provisions has been widened by expnding the definition of international transaction, defining intangible property, including business transaction i.e.restructuring or organisation with an associated enterprise, irrespective of the fact that it has bering on the profit, income, lossess or assets of such enterprise, etc. further, the repercussions of non compliance of TP provisions have been made onerous in the form of increased penal consequences.
653			_aTAXATION
773			_oP14766 _nM _921596 _011163 _tCHARTERED ACCOUNTANT
942			_2ddc _cARTCL
999			_c11693 _d11693