Arm’s Length Price allowable variation limits u/s 92C notified for AY 2023-24 MINISTRY OF FINANCE(Department of Revenue) Notification No. 46/2023…
There is no absolute proposition of law that arm’s length price determined by ITAT is final and cannot be subjected…
Arms length price us 92C variation in wholesale trading up to 1% and 3 % in other cases to be…
Deemed arm's length price in case of variation between price determined u/s 92C for international transaction or specified domestic transaction…
Arm’s length rate of interest is the rate prevalent in country of AEs where loan is received/consumed and not the…
Arms Length Price of intra group management fee paid determined Nil by TPO upheld as there was no evidence on…
Reopening for overlooking transactions with associated enterprises and not referring them to TPO for computation of at arms’ length income…
MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 14th July, 2016 [INCOME TAX] S. O. 2425(E).—In exercise of…