TMI BlogInsertion of new section 92CE.X X X X Extracts X X X X X X X X Extracts X X X X ..... djustment to transfer price,- (i) has been made suo motu by the assessee in his return of income; (ii) made by the Assessing Officer has been accepted by the assessee; (iii) is determined by an advance pricing agreement entered into by the assessee under section 92CC; (iv) is made as per the safe harbour rules framed under section 92CB; or (v) is arising as a result of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the time as may be prescribed, shall be deemed to be an advance made by the assessee to such associated enterprise and the interest on such advance, shall be computed in such manner as may be prescribed. (3) For the purposes of this section,- (i) associated enterprise shall have the meaning assigned to it in subsection (1) and sub-section (2) of section 92A; (ii) arm s le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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