TPA - Application of the proviso to Section 92C(2) - ALP ...

Income Tax

February 14, 2019

TPA - Application of the proviso to Section 92C(2) - ALP determination - option available to an assessee in the fixation of the arms length price [ALP for brevity] under Chapter X - benefit of relief granted circular dated 23.8.2001 - provisions amended vide Finance Act, 2002 w.e.f. 1.4.2002 - the issue decided against the assessee.

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TPA - Application of the proviso to Section 92C(2) - ALP ...

Income Tax

February 14, 2019

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