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Notification No. 86 /2015/F. No. 500/1/2014-APA-II dated 29.10.15
Where the variation between the arm’s length price determined u/s. 92C and the price at which the international transaction or specified domestic transaction has actually been undertaken does not exceed one percent of the latter in respect of wholesale trading and three percent of the latter in all other cases, the price at which the international transaction or specified domestic transaction has actually been undertaken shall be deemed to be the arm’s length price for Assessment Year 2015-2016.
