March 15, 2018
Published by Law@HostBooks at March 15, 2018
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Rule – 10CA, Computation of arm’s length price in certain cases

10CA. (1) Where in respect of an international transaction or a specified domestic transaction, the application of the most appropriate method referred to in sub-section (1) of section 92C results in […]
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March 15, 2018
Published by Law@HostBooks at March 15, 2018
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Rule – 10C, Most appropriate method

10C. (1) For the purposes of sub-section (1) of section 92C, the most appropriate method shall be the method which is best suited to the facts and circumstances of each particular […]
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March 15, 2018
Published by Law@HostBooks at March 15, 2018
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Rule – 10B, Determination of arm’s length price under section 92C

10B . (1) For the purposes of sub-section (2) of section 92C, the arm’s length price in relation to an international transaction 55a[or a specified domestic transaction] shall be determined […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 10AB, Other method of determination of arm’s length price

10AB. For the purposes of clause (f) of sub-section (1) of section 92C, the other method for determination of the arm’s length price in relation to an international transaction 54b[or […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 10A, Meaning of expressions used in computation of arm’s length price

10A. For the purposes of this rule and rules 54a[10AB] to 10E,— 54b[(a) “associated enterprise” shall,— (i) have the same meaning as assigned to it in section 92A; and (ii) […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 10, Determination of income in the case of non-residents

10. In any case in which the 51[Assessing Officer] is of opinion that the actual amount of the income accruing or arising to any non-resident person whether directly or indirectly, […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 9C, Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation

9C. The conditions referred to in clause (iii) of sub-section (2) of section 72A shall be the following, namely :— (a) the amalgamated company, owning an industrial undertaking of the […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 9B, Deduction in respect of expenditure on acquisition of distribution rights of feature films

9B. (1) In computing the profits and gains of the business of distribution of feature films carried on by a person (the person carrying on such business hereafter in this […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 9A, Deduction in respect of expenditure on production of feature films

9A. 27[(1) In computing the profits and gains of the business of production of feature films carried on by a person (the person carrying on such business hereafter in this […]
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