RULE 78 INCOME-TAX RULES 2026 Other method for determination of arm’s length price.
RULE 78 INCOME-TAX RULES 2026 Other method for determination of arm’s length price. 78. For the purposes of section 165(1)(f), the other method for determination of the arm’s length price in relation to an international transaction or a specified domestic transaction shall be any method which takes into account the price, which— (a) has been charged… Read More »