Section 10B(2)(d) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 10B(2)] [Section 10B] [Entire Act]

Union of India - Subsection

Section 10B(2)(d) in Income Tax Rules, 1962

(d)conditions prevailing in the markets in which the respective parties to the transactions operate, including the geographical location and size of the markets, the laws and Government orders in force, costs of labour and capital in the markets, overall economic development and level of competition and whether the markets are wholesale or retail.

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Union of India - Subsection

Section 10B(2)(d) in Income Tax Rules, 1962