This notification aims to provide greater certainty for taxpayers and mitigate the perceived risks associated with pricing transactions in transfer pricing
The Central Board of Direct Taxes ( CBDT ) has officially notified the tolerance range for transfer pricing applicable for Assessment Year (A.Y.) 2024-25 through notification no. 116/2024, issued on October 18, 2024. According to the proviso to sub-rule (7) of rule 10CA of the Income-tax Rules, 1962, if the variation between the arm’s length…
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