The rules on transfer pricing (TP) are historically limited to international transactions only. Moreover, with effect from 1 April 2013, the scope of the transfer pricing has been expanded to different domestic transactions and is therefore active from the assessment year (A.Y) 2013-14. What d...
The Concept of Domestic transfer pricing was introduced in 2013. Domestic Transfer Pricing DTP has been introduced for better Governance in the inter-company transaction in India.
The results obtained using real numerical data proves the applicability of this method in different transportation energy efficiency assessments and improvements. However, this study is limited to output variables (two good and one lousy variable). Future researches can be expanded by considering more ...