Laws / Income Tax Law / ২৩৩
২৩৩ - Definitions_Transfer Pricing
233. Definitions.— For the purposes of this Chapter,—
(1) “arm's length price” means a price in a transaction, the conditions (e.g. price, margin or profit split) which do not differ from the conditions that would have prevailed in a comparable uncontrolled transaction between independent entities carried out under...
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