Income Tax Act Section 92C(2): Assessee's Arm's Length Price Determination Option Denied; Finance Act 2002 Amendment Applied.

Income Tax Act Section 92C(2): Assessee's Arm's Length Price Determination Option Denied; Finance Act 2002 Amendment Applied. https://www.taxtmi.com/highlights?id=44499 TPA - Application of the proviso to Section 92C(2) - ALP determination - option available to an assessee in the fixation of the arms length price [ALP for brevity] under Chapter X - benefit of relief granted circular dated 23.8.2001 - provisions amended vide Finance Act, 2002 w.e.f. 1.4.2002 - the issue decided against the assessee. en-us Thu, 14 Feb 2019 20:19:57 +0530 Thu, 14 Feb 2019 20:19:57 +0530 TaxTMI RSS Generator Income Tax Act Section 92C(2): Assessee's Arm's Length Price Determination Option Denied; Finance Act 2002 Amendment Applied. https://www.taxtmi.com/highlights?id=44499 TPA - Application of the proviso to Section 92C(2) - ALP determination - option available to an assessee in the fixation of the arms length price [ALP for brevity] under Chapter X - benefit of relief granted circular dated 23.8.2001 - provisions amended vide Finance Act, 2002 w.e.f. 1.4.2002 - the issue decided against the assessee. Highlights Income Tax Thu, 14 Feb 2019 20:19:57 +0530 https://www.taxtmi.com/highlights?id=44499