Section B (2 Mark)The______________ recognizes the commercial reality that even when a transfer pricing adjustment...

Vendor: AAFM
Product: CWM_LEVEL_2
Update on: Jul 30, 2025
Questions: 1259

AAFM CWM_LEVEL_2 Question Answer

Section B (2 Mark)

The______________ recognizes the commercial reality that even when a transfer pricing adjustment is made under that sub-section the amount represented by the adjustment would not actually have been received in India or would have actually gone out of the country.

First proviso to section 92 C(4)

Second proviso to section 92C(4)

First proviso to section 91 C(4)

Second proviso to section 91C(4)