Power of Board to make safe harbour rules

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....bour rules. 92CB. ^2[(1) The determination of-- (a) income referred to in clause (i) of sub-section (1) of section 9; or (b) arm's length price under section 92C or section 92CA, ....

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....red by the assessee.]]     ***************** NOTES:- 1.  Inserted vide Section 42 of the Finance (No.2) Act, 2009 w.e.f. 01-04-2009 2. Substituted vide Sect....