Arm's Length Price for Domestic Transactions


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This discussion clarifies that the Arm's Length Price computation under Section 92 of the Income Tax Act is specifically required only for Specified Domestic Transactions. Other domestic transactions do not necessitate this calculation.

24 August 2022 Whether transactions other than Specified Domestic transactions also required Arm's Length Price computation as per section 92?

25 August 2022 No only for specified domestic transactions

26 August 2022 Thanks for the explanation.


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