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Showing contexts for: 92d in Pcit-1, New Delhi vs Beam Global Spirits & Wine (India) ... on 19 February, 2025Matching Fragments
"92F. In sections 92, 92A, 92B, 92C, 92D and 92E, unless the context otherwise requires,--
(i) "accountant" shall have the same meaning as in the Explanation below sub-section (2) of section 288;
(ii) "arm's length price" means a price which is applied or proposed to be applied in a transaction between persons other than associated enterprises, in uncontrolled conditions;