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[Cites 0, Cited by 0] [Section 10D(1)] [Section 10D] [Entire Act]

Union of India - Subsection

Section 10D(1)(j) in Income Tax Rules, 1962

(j)a record of the actual working carried out for determining the arm's length price, including details of the comparable data and financial information used in applying the most appropriate method, and adjustments, if any, which were made to account for differences between the international transaction or the specified domestic transaction and the comparable uncontrolled transactions, or between the enterprises entering into such transactions;