Section 94A(2)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 94A(2)(ii) in The Income Tax Act, 1961

(ii)any transaction in the nature of purchase, sale or lease of tangible or intangible property or provision of service or lending or borrowing money or any other transaction having a bearing on the profits, income, losses or assets of the assessee including a mutual agreement or arrangement for allocation or apportionment of, or any contribution to, any cost or expense incurred or to be incurred in connection with a benefit, service or facility provided or to be provided by or to the assessee shall be deemed to be an international transaction within the meaning of section 92B,

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Union of India - Subsection

Section 94A(2)(ii) in The Income Tax Act, 1961