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[Cites 0, Cited by 0] [Section 161(3)] [Section 161] [Entire Act]

Union of India - Subsection

Section 161(3)(b) in The Income Tax Act, 2025

(b)any contribution to any cost or expense incurred or to be incurred in connection with a benefit, service or facility provided or to be provided to any one or more of such enterprises,the cost or expense allocated or apportioned to, or, contributed by, any such enterprise shall be determined having regard to the arm's length price of such benefit, service or facility.