476 International Transfer Pricing 2013/14 Introduction A separate code on transfer pricing under Sections 92 to 92F of the Indian Income Tax Act, 1961 (the Act) covers intra-group cross-border transactions which is applicable from 1 April 2001 and specified domestic transactions which is applicable from 1 April 2012. Provided the implementation of the new Direct Tax Code is not deferred by the Government. 486 International Transfer Pricing 2013/14 India Where an Indian taxpayer is providing such services, the taxpayer should be compensated on an armâs-length basis.
Picture from Glen Canyon National Recreation Area, Utah. The Principle of Original Horizontality states that layers of sediment are originally deposited horizontally under the action of gravity . It is a relative dating technique. The principle is important to the analysis of folded and tilted strata.
We study eï¬ects of horizontal integration on ï¬rm reputation. In an environment where cus- tomers observe only imperfect signals about ï¬rmsâ eï¬ort/quality choices, ï¬rms cannot maintain