Market value determines open-market price for goods or services and uses arm's length pricing for specified domestic transactions.

For sub section (6) of section 80A, market value for goods or services sold or supplied is the price they would fetch in the open market, and for goods or services acquired is the price they would cost if bought from the open market, each subject to statutory or regulatory restrictions; for specified domestic transactions, market value is the arm's length price as defined in clause (ii) of section 92F.

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