COMMISSIONER OF INCOME TAX-III vs. WITTNESS SYSTEM

Bench: S.SUJATHA,VINEET KOTHARI

92D, the Assessing Officer may proceed to determine the arm's length price in relation to the said international transaction in accordance with sub-sections (1) and (2), on the basis of such material or information or document available with him: 18. Rule 10B of the IT Rules, 1962 prescribes rules for Determination of arm's length price under section