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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rule 10AB Offers Alternative Method for Determining Arm's Length Price in International or Specified Domestic Transactions</h1> Rule 10AB of the Income Tax Rules, 1962, provides an alternative method for determining the arm's length price for international or specified domestic transactions. This method involves considering the price charged or paid, or that would have been charged or paid, for a similar uncontrolled transaction between non-associated enterprises under comparable circumstances, taking into account all relevant facts. This rule was introduced through notifications in 2012 and 2013.
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