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

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Union of India - Subsection

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

(i)the determination of arm's length price of the said international transaction for the said year has been subject matter of an appeal before the Appellate Tribunal and the Appellate Tribunal has passed an order disposing of such appeal at any time before signing of the agreement; or

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Union of India - Subsection

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