U/s 92C(2) of IT Act 1961- Computation of arm's length price

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..... the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act ), read with proviso to sub-rule (7) of rule 10CA of the Income-tax Rules, 1962, the Central Government hereby notifies that where the variation between the arm s length price determined under section 92C of the Act and the price at which the international transaction or specified domestic transaction has actually .....

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