TMI BlogAvailability of +-5% benefit in determining the ALP - NIL ALP of the international transaction of...Availability of +-5% benefit in determining the ALP - NIL ALP of the international transaction of Payment of management fees - Second proviso to section 92C(2) substituted by the Finance (No.2) Act, 2009 w.e.f. 01-10-2009 - it is overt that even for the assessment year, namely, 2010-11, the benefit of the second proviso would be available by virtue of the Explanation given at the end of Section 92C(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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