https://www.taxtmi.com/notifications?id=120206 Notification deems the actual transaction price to be the arm's length price for notified assessment periods where the variation between the arm's length price determined under the transfer pricing provisions and the actual price falls within prescribed small thresholds; a distinct, tighter threshold applies to wholesale trading, which is defined by high purchase-cost dominance in total cost and low average monthly closing inventory relative to sales. en-us Fri, 09 Jun 2017 00:00:00 +0530 Sat, 07 Sep 2019 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=120206 Notification deems the actual transaction price to be the arm's length price for notified assessment periods where the variation between the arm's length price determined under the transfer pricing provisions and the actual price falls within prescribed small thresholds; a distinct, tighter threshold applies to wholesale trading, which is defined by high purchase-cost dominance in total cost and low average monthly closing inventory relative to sales. Notifications Income Tax Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120206