Section 92C of the Income-tax Act, 1961 - Transfer Pricing - Computation of arm’s length price - Notified tolerable limit for determination of ALP

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..... tment of Revenue) NOTIFICATION 45/2014 New Delhi, the 23 rd September, 2014 INCOME TAX S.O. 2478(E).- In exercise of the powers conferred by the second proviso to sub-section (2) of section 92C of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby notifies that where the variation between the arm's length price determined under section 92C and the p .....

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