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Rule 11U Clarifies "Balance-Sheet" Definition for Foreign Companies in Income-Tax Rules, Ensuring Consistent Asset Valuation for FMV.

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....Meaning of "balance-sheet" in relation to any company, not being an Indian company, defined - Meaning of expressions used in determination of fair market value (FMV) - Rule 11U of the Income-tax Rules, 1962 as amended.....

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