Amendment of section 80-IA.

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..... "the 31st day of March, 2013" shall respectively be substituted; ( b ) in sub-section (8), for the Explanation, the following Explanation shall be substituted, namely: 'Explanation For the purposes of this sub-section, "market value", in relation to any goods or services, means ( i ) the price that such goods or services would ordinarily fetch in the open market; or ( ii ) the arm's length price .....

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