https://www.taxtmi.com/highlights?id=47096 Availability of +-5% benefit in determining the ALP - NIL ALP of the international transaction of Payment of management fees - Second proviso to section 92C(2) substituted by the Finance (No.2) Act, 2009 w.e.f. 01-10-2009 - it is overt that even for the assessment year, namely, 2010-11, the benefit of the second proviso would be available by virtue of the Explanation given at the end of Section 92C(2) en-us Tue, 11 Jun 2019 06:27:02 +0530 Tue, 11 Jun 2019 06:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47096 Availability of +-5% benefit in determining the ALP - NIL ALP of the international transaction of Payment of management fees - Second proviso to section 92C(2) substituted by the Finance (No.2) Act, 2009 w.e.f. 01-10-2009 - it is overt that even for the assessment year, namely, 2010-11, the benefit of the second proviso would be available by virtue of the Explanation given at the end of Section 92C(2) Highlights Income Tax Tue, 11 Jun 2019 06:27:02 +0530 https://www.taxtmi.com/highlights?id=47096