Section 92C of the Income-tax Act, 1961 - Transfer Pricing - Computation of arm’s length price - Notified tolerable limit for determination of ALP

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... OF FINANCE (Department of Revenue) NOTIFICATION 45/2014 New Delhi, the 23^rd September, 2014 INCOME TAX S.O. 2478(E).-In exercise of the powers conferred by the second proviso to sub-section (2) of section 92C of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that where the variation between the arm's length price determined under section 92C and ....