Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 168(1)] [Section 168] [Entire Act] Union of India - Subsection Section 168(1)(a) in The Income Tax Act, 2025 (a)arm's length price or specifying the manner in which the arm's length price is to be determined, in relation to an international transaction to be entered into by that person;