Computation of income from international transaction and specified domestic transaction having regard to arm’s length price.

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....length price. 161. (1) Any income arising from an international transaction or a specified domestic transaction shall be determined having regard to the arm's length price. (2) Any allowance for any expense or interest arising from an international transaction or a specified domestic transaction shall also be determined having regard to the arm's length price. (3) If in an international transac....