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February 16, 2011
Sophie Ashley - TPW
The Delhi Income Tax Appellate Tribunal (ITAT) has ruled that transfer pricing provisions do not apply if the assessee is not subject to tax in India.
Whirlpool USA seconded senior staff members to its subsidiary, Whirlpool India, to protect and enhance the interest of the parent company, which invested in equity capital in its India branch through a subsidiary in Mauritius.
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