CBDT notifies domestic TP safe harbour for Govt electricity companies

Feb 06,2015

CBDT announces first Safe Harbor for domestic Transfer Pricing transactions, applicable only to Government Electricity companies for specified domestic transactions involving supply, transmission and wheeling of electricity (“eligible transactions”); Tariff determined by the Appropriate Commission in accordance with the provisions of the Electricity Act, 2003 (36 of 2003) prescribed as safe harbour; The “eligible assessee&rdqu...

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