Computation of arm's length price

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... b-section (1) shall be determined in the prescribed manner, having regard to the nature of transaction, class of associated enterprises, functions performed by such enterprises or such other relevant factors. (3) The most appropriate method determined under sub-section (2) shall be applied, for determination of arm's length price, in the prescribed manner. (4) The arm's length price shall be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... I of Chapter III shall be allowed in respect of the amount of income by which the total income of the assessee is enhanced after computation of income under this section. (8) The determination of arm's length price shall be subject to safe harbour rules, as may be framed by the Board in this behalf. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Ta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X