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 92CE(3)] [Section 92CE] [Entire Act] Union of India - Subsection Section 92CE(3)(iii) in The Income Tax Act, 1961 (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;