Reference made to TPO - Transfer Price Adjustments (TPA) ...
Income Tax
August 24, 2013
Reference made to TPO - Transfer Price Adjustments (TPA) Whether Section 92C and 92CA of the income tax act are independent of each other the words "the said international transaction under section 92C" do not, lead to the conclusion that the requirement of section 92C(3) can be read into section 92CA(1) of the Act - AT
View Source