which reads thus: -
"92F. In sections 92 , 92A , 92B , 92C , 92D and 92E ,
unless the context otherwise requires,--
(i) "accountant" shall have
which reads thus: -
"92F. In sections 92 , 92A , 92B , 92C , 92D and 92E ,
unless the context otherwise requires,--
(i) "accountant" shall have
where the assessee had maintained
information and documents as prescribed under Section 92D ,
declared the international transaction under Chapter X, and,
disclosed all the material
where the assessee had maintained
information and documents as prescribed under Section 92D ,
declared the international transaction under Chapter X, and,
disclosed all the material
New Delhi Television Limited vs Dispute Resolution Panel 2 & Anr. on 20 May, 2024
which reads thus: -
"92F. In sections 92, 92A, 92B, 92C, 92D and 92E, unless the
context otherwise requires,--
(i) "accountant" shall have
which reads thus: -
"92F. In sections 92, 92A, 92B, 92C, 92D and 92E, unless the
context otherwise requires,--
(i) "accountant" shall have
overlooked is that the transfer pricing documentation
maintained in terms of section 92D of the Act read with
rule 10B of the Income-tax Rules
length price, etc. In section 92, 92A, 92B, 92C, 92D and
92E, unless the context otherwise requires,-
.............
[(iiia) "permanent establishment", referred
