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[Cites 0, Cited by 0] [Section 122(7)] [Section 122] [Entire Act]

Union of India - Subsection

Section 122(7)(a) in The Income Tax Act, 2025

(a)in relation to any goods or services sold or supplied, means the price that such goods or services would fetch if these were sold by the undertaking or unit or enterprise or eligible business in the open market, subject to statutory or regulatory restrictions, if any;