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Case Law Details

Case Name : M/s. Wissen Infotech Private Limited Vs Dy. Commissioner of Income Tax (ITAT Hyderabad)
Related Assessment Year : 2010-11
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Section 92(1) clearly provides that any income arising from an international transaction is required to be computed having regard to its arm’s length price. There is no provision exempting the computation of total income arising from an international transaction having regard to its ALP in the case of an assessee entitled to deduction u/s 8oI

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