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        F. Acts / Amendment Acts

        Section 32 - Amendment of section 92C

        Finance (No. 2) Act, 2014
        Chapter III
        DIRECT TAXES

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        Arm's length price: where multiple prices arise, compute it as prescribed and exclude the earlier provisos. Where the arm's length price is determined by the most appropriate method and more than one price results, the arm's length price for the international or specified domestic transaction shall be computed in the manner prescribed, and accordingly the first and second provisos to section 92C(2) shall not apply.
                          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: where multiple prices arise, compute it as prescribed and exclude the earlier provisos.

                                Where the arm's length price is determined by the most appropriate method and more than one price results, the arm's length price for the international or specified domestic transaction shall be computed in the manner prescribed, and accordingly the first and second provisos to section 92C(2) shall not apply.


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