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[Cites 0, Cited by 0] [Section 10P(2)] [Section 10P] [Entire Act]

Union of India - Subsection

Section 10P(2)(i) in Income Tax Rules, 1962

(i)the assessee to substantiate compliance with the terms of the agreement, including satisfaction of the critical assumptions, correctness of the supporting data or information and consistency of the application of the transfer pricing method;