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<h1>Income Tax Authorities Accept Transfer Price; Mutual Agreement Procedure Cannot Be Invoked Under Sections 90 or 90A.</h1> Where the transfer price for an eligible international transaction declared by an eligible assessee is accepted by the income tax authorities under section 92CB, the assessee cannot invoke the mutual agreement procedure under any agreement for the avoidance of double taxation with a foreign country or specified territory, as referenced in sections 90 or 90A of the Income-tax Rules, 1962.