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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 Transfer Pricing relates to determination of correct market price i.e. arm s length price. Any income from an international transaction shall be computed as per arm s length price. Not only the income even the allowance for any expense or interest arising from an international transaction shall be determined as per the arm s length p .....

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