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

Union of India - Subsection

Section 10TE(2)(i) in Income Tax Rules, 1962

(i)the option is held to be invalid for the relevant assessment year by the Transfer Pricing Officer under sub-rule (11) or by the Commissioner under sub-rule (8) in respect of an objection filed by the assessee against the order of the Transfer Pricing Officer under sub-rule (11), as the case may be; or