Section 10CA(3)(iii) in Income Tax Rules, 1962

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Union of India - Subsection

Section 10CA(3)(iii) in Income Tax Rules, 1962

(iii)where the prices have been determined using the method referred to in clause (e) of sub- rule (1) of rule 10B, the weighted average of the prices shall be computed with weights being assigned to the quantum of costs incurred or sales effected or assets employed or to be employed, or as the case may be, any other base which has been considered for arriving at the respective prices.

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Union of India - Subsection

Section 10CA(3)(iii) in Income Tax Rules, 1962