https://www.taxtmi.com/acts?id=3189 Definitions govern computation of arm's length price and related transfer pricing rules: arm's length price means the price between independent parties under uncontrolled conditions; "transaction" includes arrangements, understandings or actions in concert, formal or informal and whether enforceable or not; "enterprise" covers persons or permanent establishments engaged in goods, intellectual property, services, contract work, investment, lending or securities dealings regardless of structure or location; "permanent establishment" includes a fixed place of business; "specified date" is the date one month prior to the due date for filing the income tax return. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 14:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3189 Definitions govern computation of arm's length price and related transfer pricing rules: arm's length price means the price between independent parties under uncontrolled conditions; "transaction" includes arrangements, understandings or actions in concert, formal or informal and whether enforceable or not; "enterprise" covers persons or permanent establishments engaged in goods, intellectual property, services, contract work, investment, lending or securities dealings regardless of structure or location; "permanent establishment" includes a fixed place of business; "specified date" is the date one month prior to the due date for filing the income tax return. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3189