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Section 92 - Computation of Income from International Transaction Having Regard to Arm’s Length Price

Income Tax - Transfer Pricing - International + Domestic - 02 - SECTION 92: COMPUTATION OF INCOME FROM INTERNATIONAL TRANSACTION HAVING REGARD TO ARM S LENGTH PRICE (1) Any income arising from an international transaction shall be as per arm's le .....

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st or expense:- If in an international transaction two or more associated enterprises enter into an agreement for allocation of cost/expense in connection with a benefit, service or facility provided, to any one or more of such enterprises, then the .....

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