https://www.taxtmi.com/acts?id=49171 The section defines arm's length price as the price in transactions between non-associated enterprises in uncontrolled conditions and sets that concept as central to transfer pricing determinations. It defines enterprise to cover persons and permanent establishments engaged in production, IP rights, services, contract work, investment or securities dealings, including activities through units or subsidiaries; permanent establishment is a fixed place of business. It also prescribes specified date for filing and treats transaction broadly to include formal or informal arrangements or concerted actions. en-us Fri, 14 Feb 2025 17:24:35 +0530 Fri, 14 Feb 2025 17:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49171 The section defines arm's length price as the price in transactions between non-associated enterprises in uncontrolled conditions and sets that concept as central to transfer pricing determinations. It defines enterprise to cover persons and permanent establishments engaged in production, IP rights, services, contract work, investment or securities dealings, including activities through units or subsidiaries; permanent establishment is a fixed place of business. It also prescribes specified date for filing and treats transaction broadly to include formal or informal arrangements or concerted actions. Act-Rules Bills Fri, 14 Feb 2025 17:24:35 +0530 https://www.taxtmi.com/acts?id=49171