Section 170(2)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 170(2)] [Section 170] [Entire Act]

Union of India - Subsection

Section 170(2)(a) in The Income Tax Act, 2025

(a)as a result of primary adjustment to the transfer price, there is an increase in the total income or reduction in the loss, as the case may be, of the assessee; and

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Union of India - Subsection

Section 170(2)(a) in The Income Tax Act, 2025