Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 42(3)] [Section 42] [Entire Act] Union of India - Subsection Section 42(3)(iii) in The Finance Act, 2017 (iii)"excess money" means the difference between the arm's length price determined in primary adjustment and the price at which the international transaction has actually been undertaken;