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[Cites 0, Cited by 0] [Section 170(9)] [Section 170] [Entire Act]

Union of India - Subsection

Section 170(9)(c) in The Income Tax Act, 2025

(c)"primary adjustment" to a transfer price, means the determination of transfer price as per the arm's length principle resulting in an increase in the total income or reduction in the loss, as the case may be, of the assessee;