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          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.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Safe harbour rules accept transfer prices or deemed income declared by taxpayers, creating a predictable compliance pathway for transfer pricing.</h1> Section 92CB authorises the Board to make safe harbour rules for determining income under clause (i) of section 9(1) and arm's length price under sections 92C and 92CA; safe harbour denotes circumstances in which income-tax authorities accept the transfer price or deemed income declared by the assessee.

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