If there are multiple basket & multiple option of the market rates are available then option which is most favourable to assessee needs to be adopted for determining inter-unit transfer price u/s 80-IA(8)
Short Overview Considering that three different prices ...
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Posts tagged "Section 92C"
Arm’s Length Price (ALP) and tolerance range for Wholesale Trading & Others cases
Arm's Length Price (ALP) and tolerance range for Wholesale Trading & Others cases
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 83/2020-Income Tax
New Delhi, the 19th October, 2020
S.O. 3660(E).—In exercise of the powers conferred by the third proviso to sub-section (2) of ...
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