TMI BlogAmendment of section 92CX X X X Extracts X X X X X X X X Extracts X X X X ..... the arm's length price shall be taken to be the arithmetical mean of such prices: Provided further that if the variation between the arm's length price so determined and price at which the international transaction has actually been undertaken does not exceed five per cent. of the latter, the price at which the international transaction has actually been undertaken shall be deemed to be the ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat where more than one price is determined by the most appropriate method, the arm's length price shall be taken to be the arithmetical mean of such prices. It is further provided that the variation between the arm's length price so determined and price at which the international transaction has actually been undertaken does not exceed five per cent. of the latter, the price at which the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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