CBDT Invites Suggestions from Stakeholders on Safe Harbour Rules

Last updated: 16 August 2013


In order to reduce the increasing number of transfer pricing audits and prolonged disputes, the Finance (No.2) Act, 2009 w.r.e.f 1.4.2009 inserted a new section 92CB to provide that determination of arms length price under section 92C or Section 92CA shall be subject to safe harbour rules. Vide t

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