Computation of Income from International Transaction having regard to Arm’s Length Price - Section 92

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..... the income even the allowance for any expense or interest arising from an international transaction shall be determined as per the arm s length price. [ Section 92(1) ] Mutual agreement or arrangement for the allocation of any contribution, cost or expense:- If in an international transaction two or more associated enterprises enter into an agreement for allocation of cost/expense in connec .....

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