RULE 79 INCOME-TAX RULES 2026 Determination of arm’s length price under section 165.
RULE 79 INCOME-TAX RULES 2026 RULE 79 INCOME-TAX RULES 2026 Determination of arm’s length price under section 165. 79. (1) For the purposes of section 165(2), the arm’s length price in relation to an international transaction or a specified domestic transaction shall be determined by any of the following methods provided in this sub-rule, being the… Read More »