Webbsection 92C of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2002, namely:— "92CA. Pricing Officer. — (1) Where any person, … Webb15 mars 2024 · 10CA. (1) Where in respect of an international transaction or a specified domestic transaction, the application of the most appropriate method referred to in sub-section (1) of section 92C results in determination of more than one price, then the arm’s length price in respect of such international transaction or specified domestic …

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, …

Webb12 sep. 2024 · (2A) Where the first proviso to sub-section (2) as it stood before its amendment by the Finance (No. 2) Act, 2009 (33 of 2009), is applicable in respect of an international transaction for an assessment year and the variation between the arithmetical mean referred to in the said proviso and the price at which such transaction has actually … Webb18 sep. 2014 · Citation: 2014-LL-0918-8: Appellant Name: Evonik India P.Ltd: Respondent Name: DCIT Cir 3(1) Court: ITAT-Mumbai: Relevant Act: Income-tax: Date of Order: 18/09/2014 cooking time lasagna from fridge

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WebbShayan_VIth Sem(R)_Roll 57_Tax LAw - Read online for free. WebbSECTION 92C OF THE INCOME-TAX ACT, 1961 - TRANSFER PRICING - COMPUTATION OF ARM’S LENGTH PRICE - NOTIFIED TOLERABLE LIMIT FOR DETERMINATION OF ALP … WebbThe net profit margin declared by the assessee is 5.02 per cent and, therefore, as per the proviso to Sec. 92C(2), the assessee is fully justified to claim that since the difference between the net profit margin declared by him and the arm’s length price determined by the TPO is less than five per cent., no addition is justified. - A. CIT Vs. cooking time instant pot frozen pork chops