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

Union of India - Subsection

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

(b)in relation to any goods or services acquired, means the price that such goods or services would cost if these were acquired by the undertaking or unit or enterprise or eligible business from the open market, subject to statutory or regulatory restrictions, if any; and