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[Cites 0, Cited by 0] [Section 10B(3)] [Section 10B] [Entire Act]

Union of India - Subsection

Section 10B(3)(i) in Income Tax Rules, 1962

(i)none of the differences, if any, between the transactions being compared, or between the enterprises entering into such transactions are likely to materially affect the price or cost charged or paid in, or the profit arising from, such transactions in the open market; or