https://www.taxtmi.com/acts?id=10550 The proviso to section 92C(2) is substituted so that where the most appropriate method yields more than one price, the arithmetical mean of those prices shall be the arm's length price, and where the variation between that mean and the actual transaction price does not exceed five per cent. of the actual price, the actual transaction price shall be deemed to be the arm's length price. en-us Tue, 07 Jul 2009 15:59:14 +0530 Tue, 07 Jul 2009 15:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10550 The proviso to section 92C(2) is substituted so that where the most appropriate method yields more than one price, the arithmetical mean of those prices shall be the arm's length price, and where the variation between that mean and the actual transaction price does not exceed five per cent. of the actual price, the actual transaction price shall be deemed to be the arm's length price. Act-Rules Bills Tue, 07 Jul 2009 15:59:14 +0530 https://www.taxtmi.com/acts?id=10550