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Section 92CB - Power Of Board To Make Safe Harbour Rules

Income Tax - Transfer Pricing - International + Domestic - 09 - Section 92C of the Income Tax Act provides for the adjus .....

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ot equal to the arm's length price. As a rezssult, a large number of such transactions are being subjected to adjust .....

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harbour rules. (1) The determination of arm s length price u/s 92C or 92CA shall be subject to safe harbour rules. (2) T .....

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