Section 92CE(3)(iv) in The Income Tax Act, 1961

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Union of India - Subsection

Section 92CE(3)(iv) in The Income Tax Act, 1961

(iv)"primary adjustment" to a transfer price, means the determination of transfer price in accordance with the arm's length principle resulting in an increase in the total income or reduction in the loss, as the case may be, of the assessee;

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Union of India - Subsection

Section 92CE(3)(iv) in The Income Tax Act, 1961