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

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....ION 45/2014 New Delhi, the 23rd 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 the price at which the international transaction or specif....