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Does the issue of shares by a subsidiary company to a foreign holding company amount to taxable income in the hands of the issuing company? Vodafone India Services Pvt Ltd v Union of India
Authors :
van Zyl, SP
:
Oguttu, AW
Journal Title :
Tydskrif vir Hedendaagse Romeins-Hollandse Reg
Citation :
2017 (80) THRHR 412
Subject :
Whether the issue of shares by a subsidiary to its non-resident parent company is a taxable transaction
:
Whether the issue of equity shares by a subsidiary to its holding company at a value lower than the fair market value falls under the transfer pricing provisions
