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

Union of India - Subsection

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

(c)in relation to any goods or services sold, supplied or acquired, means the arm's length price of such goods or services as defined in section 173(a), if it is a specified domestic transaction referred to in section 164.