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Rule 10A - Meaning of expressions used in computation of arms length price - Income-tax Rules, 1962

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..... Meaning of expressions used in computation of arms length price. 10A. For the purposes of this rule and rules 1[10AB] to 10E,- 3[(a) “associated enterprise" shall,- (i) have the same meaning as assigned to it in section 92A; and (ii) in relation to a specified domestic transaction entered into by an assessee, include - (A) the persons referred to in clause (b) of sub-section (2) of section 40A in respect of a transaction referred to in clause (a) of sub-section (2) of the said section .....

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Rule 10A - Meaning of expressions used in computation of arms length price - Income-tax Rules, 1962

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..... olled transaction" means a transaction between enterprises other than associated enterprises, whether resident or non-resident; (b) "property" includes goods, articles or things, and intangible property; (c) "services" include financial services; (d) "transaction" includes a number of closely linked transactions. *********** Notes:- 1. Substituted vide Notification No. 41/2013 dated 10-06-2013, before it was read as, “10B” 2. Renumbered as clause (a .....

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Rule 10A - Meaning of expressions used in computation of arms length price - Income-tax Rules, 1962

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