RULE 77 INCOME-TAX RULES 2026 Meaning of expressions used in determination of arm’s length price.
RULE 77 INCOME-TAX RULES 2026 Meaning of expressions used in determination of arm’s length price. 77. For the purpose of this rule and rules 78 to 84,— (a) “associated enterprise” shall have the meaning assigned to it in section 162; (b) “enterprise” shall have the meaning assigned to it in section 173(b) and shall, for the… Read More »