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.
Although many studies based on DEA are aimed at its applicability in organizations’ performance measurement [37,38,39,40,41,42,43,44,45], minute work is found in the transportation production function models. In the decision-making process, the knowledge of the trade-offs in designing the op...