Transfer pricing rule 2017

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can someone please help me with transfer pricing rule 2017
query is is it the limit beyond which safe hourbour is applicable or nthe criteeria is given as to safe hourbour for these sector
Replies (1)
Couldn't understand your query. In case you wish to know about the margins to be earned by companies operating in a particular sector to adopt Safe Harbour, you may refer Rule 10TD of Income Tax Rules, 1962


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