Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 165] [Entire Act]

Union of India - Subsection

Section 165(8) in The Income Tax Act, 2025

(8)When the total income of an associated enterprise is computed under sub-section (6) on determination of the arm's length price paid to another associated enterprise from which tax has been deducted or was deductible under the provisions of the income of the other associated enterprise shall not be Chapter XIX-B, recomputed by reason of such determination of arm's length price in the case of the first mentioned enterprise.