https://www.taxtmi.com/acts?id=51692 Income, expense and interest arising from international or specified domestic transactions must be determined by reference to the arm's length price; allocations or contributions among associated enterprises for costs, expenses, benefits, services or facilities must reflect the arm's length price of those items; these provisions do not apply where applying them would reduce taxable income or increase a loss as reflected in the books for the tax year in which the transaction was entered. en-us Thu, 14 Aug 2025 11:13:52 +0530 Wed, 27 Aug 2025 15:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51692 Income, expense and interest arising from international or specified domestic transactions must be determined by reference to the arm's length price; allocations or contributions among associated enterprises for costs, expenses, benefits, services or facilities must reflect the arm's length price of those items; these provisions do not apply where applying them would reduce taxable income or increase a loss as reflected in the books for the tax year in which the transaction was entered. Act-Rules Income Tax Thu, 14 Aug 2025 11:13:52 +0530 https://www.taxtmi.com/acts?id=51692