Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Arm's length price defined as the independent-market price for transfer pricing and related transactions. Definitions govern computation of arm's length price and related transfer pricing rules: arm's length price means the price between independent parties ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Arm's length price defined as the independent-market price for transfer pricing and related transactions.
Definitions govern computation of arm's length price and related transfer pricing rules: arm's length price means the price between independent parties under uncontrolled conditions; "transaction" includes arrangements, understandings or actions in concert, formal or informal and whether enforceable or not; "enterprise" covers persons or permanent establishments engaged in goods, intellectual property, services, contract work, investment, lending or securities dealings regardless of structure or location; "permanent establishment" includes a fixed place of business; "specified date" is the date one month prior to the due date for filing the income tax return.
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