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Roll Back of the Agreement.

Rule 10MA - Rule - Part D. - Special cases - Income Tax - Rule 10MA - 1[ 10 MA. (1) Subject to the provisions of this rule, the agreement may provide for determining the arm s length price or specify the manner in which arm s length price shall be de .....

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subject to the following, namely:- (i)the international transaction is same as the international transaction to which the agreement (other than the rollback provision) applies; (ii) the return of income for the relevant rollback year has been or is f .....

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back provision, in respect of an international transaction, has been requested by the applicant for all the rollback years in which the said international transaction has been undertaken by the applicant; and (v) the applicant has made an application .....

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on of arm s length price of the said international transaction for the said year has been subject matter of an appeal before the Appellate Tribunal and the Appellate Tribunal has passed an order disposing of such appeal at any time before signing of .....

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on specifies the manner in which arm s length price shall be determined in relation to an international transaction undertaken in any rollback year then such manner shall be the same as the manner which has been agreed to be provided for determinatio .....

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rnish along with the application, the request for the same in Form No. 3 CEDA with proof of payment of an additional fee of five lakh rupees: 2[Provided that in a case where an application has been filed on or before the 31st day of March, 2015, Form .....

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ered into on or before the 31st day of March, 2015, Form No. 3CEDA along with proof of payment of additional fee may be filed at any time on or before the 30th day of June, 2015 and, notwithstanding anything contained in rule 10Q, the agreement may b .....

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