RULE 81 INCOME-TAX RULES 2026 Determination of arm’s length price in certain cases.
RULE 81 INCOME-TAX RULES 2026 RULE 81 INCOME-TAX RULES 2026 Determination of arm’s length price in certain cases. 81. (1) Where in respect of an international transaction or a specified domestic transaction, the application of the most appropriate method referred to in section 165(3)(b) results in determination of more than one price, the arm’s length price… Read More »