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)
Advance pricing agreement filing does not halt arm's length price determination until the agreement is entered into. Mere filing of an application for an advance pricing agreement does not suspend the operation of Chapter X for determination of the arm's length price until the agreement is actually entered into. Negotiations for a bilateral or multilateral advance pricing agreement must be conducted in accordance with the relevant tax treaty between India and the other country or countries.
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.
Advance pricing agreement filing does not halt arm's length price determination until the agreement is entered into.
Mere filing of an application for an advance pricing agreement does not suspend the operation of Chapter X for determination of the arm's length price until the agreement is actually entered into. Negotiations for a bilateral or multilateral advance pricing agreement must be conducted in accordance with the relevant tax treaty between India and the other country or countries.
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