Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Arm's length price under the other method may rely on comparable uncontrolled transactions and relevant facts. Rule 10AB provides the other method for determining arm's length price for an international transaction and a specified domestic transaction. It allows any method that considers the price charged or paid, or that would have been charged or paid, for the same or similar uncontrolled transaction between non-associated enterprises under similar circumstances, taking into account all relevant facts.
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.
Arm's length price under the other method may rely on comparable uncontrolled transactions and relevant facts.
Rule 10AB provides the other method for determining arm's length price for an international transaction and a specified domestic transaction. It allows any method that considers the price charged or paid, or that would have been charged or paid, for the same or similar uncontrolled transaction between non-associated enterprises under similar circumstances, taking into account all relevant facts.
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