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Section 92C in The Income Tax Act, 1961 [Entire Act]

transaction shall be determined by any of the following methods, being the most appropriate method, having regard to the nature of transaction or class ... prescribe, namely:- (a) comparable uncontrolled price method; (b) resale price method; (c) cost plus method; (d) profit split method; (e) transactional net margin method
Union of India - Section Cites 0 - Cited by 1457
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