Section 92 of ITA, 1961 : Section 92: Computation Of Income From International Transaction Having Regard To Arms Length Price
ITA, 1961
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Explanation using Example
Consider a hypothetical scenario where an Indian software development company, Tech Solutions Pvt. Ltd., has a subsidiary in Germany, CodeGen GmbH. Tech Solutions provides software development services to CodeGen at a significantly lower price than the market rate. This transaction between the two associated enterprises is an international transaction.
Under Section 92(1) of the Income-tax Act, 1961, the income arising from this transaction ...
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